MEMORANDUM OF DECISION
JAMES A. GOODMAN, Bankruptcy Judge.
Before the Court is the Motion to Determine Nature of Claim (the "Motion") filed by Peerless Insurance Company and Commercial Union Insurance Company (collectively the "Sureties"). The Motion seeks a determination that the Sureties' "claim is for restitution and is nondischargeable under § 1328(a)(3) of the Code". The parties submitted a joint stipulation of facts "for the purpose of deciding...
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