MEMORANDUM
DAVID T. STOSBERG, Bankruptcy Judge.
The Court today provides guidance to the parties on the question of which party bears the burden of proof in a dischargeability action governed by 11 U.S.C. § 523(a)(15). Both sides filed Memoranda and the Court has conducted independent research on the subject.
Section 523(a)(15) of the Code reads, in pertinent part, as follows:
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