DECISION AND ORDER
RICHARD L. SPEER, Bankruptcy Judge.
This cause is before the Court after a Hearing on the Defendant's Response to the Decision and Order entered by this Court wherein it was held that an agreement entered into by the Defendant to pay to the Plaintiff his share of a joint tax obligation to the IRS created a nondischargeable debt under 11 U.S.C. § 523(a)(14). After considering the matter, the Court is not persuaded that this...
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