MEMORANDUM OPINION
BARBARA J. HOUSER, Bankruptcy Judge.
This Complaint to Determine Dischargeability of Debt was tried on July 11, 2001. The Court has jurisdiction over this action pursuant to 28 U.S.C. §§ 1334 and 157. This is a core proceeding in accordance with 28 U.S.C. § 157(b). This Memorandum Opinion constitutes the Court's Findings of Fact and Conclusions of Law. FED. R.CIV.P. 52; FED. R. BANKR.P. 7052.
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