MEMORANDUM OPINION
JOHN H. SQUIRES, Bankruptcy Judge.
This matter comes before the Court on the complaint of Janet L. Taylor ("Janet") pursuant to 11 U.S.C. § 523(a)(15) to determine the dischargeability of a debt owed to her by the debtor, Joseph L. Taylor ("Joseph"). For the reasons set forth below, the Court holds that the debt is dischargeable under § 523(a)(15)(B).
I. JURISDICTION AND PROCEDURE
The Court has...
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