MEMORANDUM OPINION AND ORDER
MICHAEL H. SCHNEIDER, District Judge.
This appeal arises out of the bankruptcy proceeding of David Harwood. The bankruptcy court held that Harwood's debt to appellee FNFS, Ltd. (FNFS) could not be discharged through bankruptcy proceedings. Harwood appealed the bankruptcy court's order. FNFS filed a cross-appeal on alternative grounds. For the reasons discussed below, the Court AFFIRMS the bankruptcy court's opinion.
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