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IN RE THOMPSON

No. 04-3220.

418 F.3d 362 (2005)

In re: Gerald THOMPSON, Appellant.

United States Court of Appeals, Third Circuit.

August 11, 2005.

Attorney(s) appearing for the Case

David A. Scholl, [Argued], Regional Bankruptcy Center of Southeastern PA, Newtown Square, PA, for Appellant.

Bruno Bellucci, III, [Argued], Law Offices of Bruno Bellucci, III, P.C., Linwood, NJ, for Appellee.

Before NYGAARD, SMITH, and FISHER, Circuit Judges.

OPINION OF THE COURT

SMITH, Circuit Judge.

In this matter of first impression for the courts of appeals, we must decide whether a restitution order from a state criminal prosecution for theft by deception, which directs payment to the fraud victim, is exempt from a Chapter 7 bankruptcy discharge under 11 U.S.C. § 523(a)(7).1 This case distills into a judgment between the literal language of this Bankruptcy Code provision...

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