Authorities Cited: United States Code 11 U.S.C. § 1 11 U.S.C. § 507(a)(8) 11 U.S.C. § 523(a)(1) 11 U.S.C. § 523(a)(14) 11 U.S.C. § 523(a)(2)(A) 11 U.S.C. § 523(a)(2)(B) Supreme Court 288 U.S. 62, 68 371 U.S. 178, 182 470 U.S. 564, 573-574 477 U.S. 909 496 U.S. 384, 405 Circuit Courts 121 F.2d 561, 563 398 F.2d 578, 582 843 F.2d 298, 301 898 F.2d 1346, 1349 99 F.3d 1476, 1480 111 F.3d 604, 609 118 F.3d 1246, 1250 123 F.3d 1089, 1093 Federal Rules of Civil Procedure Fed. R. Civ. P. 15 Fed. R. Civ. P. 52 Fed. R. Civ. P. 52(a)