MEMORANDUM OF DECISION ANITA L. SHODEEN, Bankruptcy Judge. The matter before the Court arises from the trial conducted in the above captioned adversary complaint. Appearing for the Plaintiffs were Chet A. Mellema and Donald F. Neiman. The Defendant, Beverly De Ronde ("Defendant" or "De Ronde"), was represented by Michael L. Jankins. At the conclusion of trial the matter was deemed fully submitted. Jurisdiction for these matters is found at 28 U.S.C. sections 157(b)(1) and 1334. The...