OPINION
THOMAS L. PERKINS, Chief Judge.
This matter is before the Court after trial on the Complaint filed by Susan L. Freer (MRS. FREER) against Mark A. Beetler (MR. BEETLER) and Lori A. Beetler (MRS. BEETLER) (together, the DEBTORS) alleging that the DEBTORS' failure to remit the proceeds from the sale of a consigned tractor gives rise to a non-dischargeable debt.
The DEBTORS bought the business known as...
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