221 B.R. 559 (1998) In re Marco LEVY, Debtor. ATTORNEY GENERAL OF QUEBEC, Plaintiff, v. Marco LEVY, Defendant. Bankruptcy No. 95-22861-BKC-PGH, Adversary No. 95-1597-BKC-PGH-A. United States Bankruptcy Court, S.D. Florida, Fort Lauderdale Division. March 27, 1998. *560 Steven R. Brownstein, Coral Gables, FL, for Debtor. Lucy C. DiBraccio, Hollywood, FL, Trustee. MEMORANDUM OPINION JAMES G. MIXON, Bankruptcy Judge. This matter is before the Court upon the complaint of the Province of Quebec ("Queb..