MEMORANDUM OF DECISION
DUNCAN W. KEIR, Bankruptcy Judge.
Before the court are cross-motions for summary judgment on the non-dischargeability complaint filed in this adversary proceeding, as well as the oppositions and rebuttals thereto. A hearing was held on January 7, 1999 and the parties were permitted to file supplemental memoranda. After careful consideration of all the arguments before it, the court finds that Plaintiffs' motion for summary judgment...
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