DECISION ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT AND PLAINTIFF'S MOTION FOR PARTIAL SUMMARY JUDGMENT
CONRAD B. DUBERSTEIN, Chief Judge.
This is an adversary proceeding in which Plaintiff, United States of America ("Plaintiff" or "the Government") seeks to have a federal criminal judgment of restitution in the sum of $5 million (the "restitution order") imposed upon Bernard M. Gelb ("Debtor" or "Defendant") declared non-dischargeable pursuant to Bankruptcy...
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