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IN RE MERRILL

BAP No. NO-00-023. Bankruptcy No. 99-01456. Adversary No. 99-0132.

252 B.R. 497 (2000)

In re Stephen J. MERRILL, doing business as Merrill & Associates and as Key Energy Resources, Inc., formerly doing business as Merrill & Merrill and as Horizon Exploration, Inc., Debtor. Lori Ann Merrill, Individually and as Parent and Next Friend of April Michelle Merrill, Plaintiff — Appellee, v. Stephen J. Merrill, Defendant — Appellant.

United States Bankruptcy Appellate Panel of the Tenth Circuit.

September 1, 2000.

Attorney(s) appearing for the Case

Submitted on the briefs:*

Stephen J. Merrill of Tulsa, OK, for Defendant — Appellant.

John B. Nicks of Tulsa, OK, for Plaintiff — Appellee.

Before McFEELEY, Chief Judge, PUSATERI, and BOULDEN, Bankruptcy Judges.

OPINION

McFEELEY, Chief Judge.

The Chapter 7 debtor, Stephen J. Merrill ("Debtor") appeals a judgment of the United States Bankruptcy Court for the Northern District of Oklahoma ("bankruptcy court") that excepted certain debts from discharge under 11 U.S.C. § 523(a)(4) and (5).1 First, Debtor argues that the bankruptcy court erred when it found that it was collaterally estopped by a state appellate court judgment from reconsidering...

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