MEMORANDUM OPINION
BERNARD MARKOVITZ, Bankruptcy Judge.
Sherwood Fine Art, Inc. (hereafter "Sherwood"), a creditor of the instant debtors (hereafter "the Debtors"), commenced the instant adversary proceeding in order (a) to oppose the entry of the Debtors' Chapter 7 discharge pursuant to 11 U.S.C. § 727(a)(2)-(5), and, alternatively, (b) to obtain a determination that Sherwood's claim is excepted from the Debtors'
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