MEMORANDUM OPINION
JERRY A. BROWN, Bankruptcy Judge.
This matter came on for trial on December 3, 2001 on the complaint of Jonathon R. Gerhardt to have student loans discharged under 11 U.S.C. § 523(a)(8). Gerhardt had made these loans with the U.S. Department of Education ("DOE"), the Educational Credit Management Corporation ("ECMC"), and University Accounting Services, Inc. The court finds that Gerhardt has met his burden of proving undue...
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