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This document is an opinion issued by the United States Bankruptcy Court concerning the case of Deborah Riegle, who was found liable for embezzling nearly $50,000 from her former employer. The document analyzes the application of collateral estoppel regarding the nondischargeability of the embezzlement debt in Riegle\'s bankruptcy proceeding, concluding that the debt is indeed nondischargeable based on previous state court findings.

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