MEMORANDUM OF DECISION
HARRY C. DEES, JR., Chief Judge.
This adversary proceeding was initiated by plaintiff Kramer Consulting, Inc. ("plaintiff' or "KCI"), which filed a "Complaint for Determination of Validity, Priority and Extent of Liens and for Determination of Dischargeability of Debt" against defendant Kevin P. McCarthy ("defendant" or "debtor") on January 17, 2006.
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