MEMORANDUM OPINION
JOHN H. SQUIRES, Bankruptcy Judge.
This matter comes before the Court on the complaint filed by Salem Services, Inc. (the "Creditor") against the Debtor, Altaf M. Hussain (the "Debtor"), to determine whether the claim asserted by the Creditor against the Debtor should be held non-dischargeable under 11 U.S.C. § 523(a)(4) for a defalcation while acting in a fiduciary capacity. For the reasons set forth herein, the Court holds...
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