MEMORANDUM OPINION
SIMPSON, District Judge.
This is matter is before the court on appeal from the decision of the United States Bankruptcy Court denying the appellant, Anthony G. Steier ("Steier"), a declaration that the debt owed to him by the appellee Michael Best ("Best"), is non-dischargeable pursuant to 11 U.S.C. 523(a)(2)(A), 11 U.S.C. 523(a)(2)(B), and 11 U.S.C. 523(a)(6).
Background
Michael Best, an orthopedic surgeon...
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