JACOBS, Circuit Judge:
Debtor Gloria Bonnanzio appeals from a judgment of the United States District Court for the Eastern District of New York (Gleeson, J.), which reversed the bankruptcy court's decision to discharge her debt to National Union Fire Insurance Company ("National Union"). Bonnanzio had participated in a real estate tax shelter, and defaulted on her debt to the limited partnership. National Union had issued a financial guarantee bond to the partnership...
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