Seiler v. Farley (In Re Farley)

MEMORANDUM OPINION

BERNARD MARKOVITZ, Bankruptcy Judge.

Plaintiffs Terrence Seiler and Karen Bray seek a determination that a debt owed to them by debtor/defendant Daniel J. Farley is not dischargeable pursuant to 11 U.S.C. § 523(a)(2)(A) and/or 11 U.S.C. § 523(a)(4).

Debtor denies that these provisions of the Bankruptcy Code affect the discharge-ability of the debt.

Judgment will be entered in favor of debtor and against plaintiffs, who have failed to show that the debt in question is not dischargeable pursuant to these provisions.

I

FACTS

Debtor held himself out as an expert on tax shelters and…