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Submitted: February 10, 2010

Before WOLLMAN, HANSEN, and MELLOY, Circuit Judges.

R&R Ready Mix, Inc. (“R&R”) brought this adversary action against debtor Todd Dewaine Freier to obtain a determination that Freier is personally liable for a state-court money judgment rendered in favor of R&R and against T.F. Concrete, Inc. (“T.F.”), a corporation wholly owned by Freier. The bankruptcy court*fn1 pierced T.F.’s corporate veil and held that Freier’s debt to R&R was a non-dischargeable debt under 11 U.S.C. §§ 523(a)(2)(A), 523(a)(2)(B), and 523(a)(4). The Bankruptcy Appellate Panel (“BAP”) reversed, holding that the bankruptcy court’s findings with regard to the non-dischargeability of Freier’s debt were clearly erroneous. Exercising jurisdiction pursuant to 28 U.S.C. § 158(d), we reverse the judgment of the BAP.

 
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