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In re: Martin Pemstein and Diana Pemstein - Memorandum Decision Re: Adversary Complaint To Determine Dischargeability of Debt Pursuant To 11 U.S.C. §§ 523(a)(4) and (a)(6), and Objection To Discharge Pursuant to 11 U.S.C. §§ 727(a)(2)(A) and 727(a)(3)