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IN RE WALKER

Bankruptcy No. 02-30914 EEB, Adversary No. 03-1317 ABC.

315 B.R. 595 (2004)

In re Ralph W. WALKER, Debtor. Stetson Ridge Associates, Ltd. and Tri-C Construction Co., Inc., Plaintiffs, v. Ralph W. Walker, Defendant.

United States Bankruptcy Court, D. Colorado.

September 17, 2004.

Attorney(s) appearing for the Case

Kenneth P. Myers, Colorado Springs, CO, for Debtor.

Kent H. Borges, Sparks Willson Borges Brandt, et al, Stephen A. Hess, Colorado Springs, CO, for Plaintiffs.

Peter J. Lucas, Denver, CO, for Defendant.

FINDINGS OF FACT, CONCLUSIONS OF LAW, AND RULING

A. BRUCE CAMPBELL, Bankruptcy Judge.

This adversary proceeding concerns the $176,987.73 claim of Stetson Ridge Associates, Ltd. and Tri-C Construction Co., Inc. (together "Tri-C/Stetson Ridge") against Ralph W. Walker ("Walker"). Plaintiffs seek a determination that such claim is nondischargeable pursuant to 11 U.S.C. § 523(a)(4)1

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