MEMORANDUM OPINION, FINDINGS OF FACT, AND CONCLUSIONS OF LAW
THOMAS S. UTSCHIG, Bankruptcy Judge.
This matter is before the Court on remand from the district court. On September 15, 1999, this Court entered an order determining that the debtor's obligations to the defendant, United Student Aid Funds, Inc., constituted an "undue hardship" within the meaning of 11 U.S.C. § 523(a)(8) and were therefore dischargeable.
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