1    IN THE UNITED STATES BANKRUPTCY COURT  FOR THE SOUTHERN DISTRICT OF IOWA     In the Matter of:  Robert E. Andrews    Case No. 14-00803-als7            Debtor      Chapter 7   First  American  Bank  Adv.  Pro.  14-30044-als           Plaintiff    v.  Robert E. Andrews  Defendant     MEMORANDUM OF DECISION  (date entered on docket: October 27, 2015)    Trial was conducted on the Plaintiff’s complaint objecting to dischargeability of its debt  pursuant to 11 U.S.C. § 523(a)(2) and to entry of the Defendant’s general discharge pursuant to  11 U.S.C. §§ 727(a)(2)(a) and (a)(4). The court has jurisdiction of these matters pursuant to 28  U.S.C. §§ 157(b)(1) and 1334. Upon consideration of the evidence and arguments the following  findings of fact and conclusions of law are entered by the Court pursuant to Federal Rules of  Bankruptcy Procedure 7052 and 9014. For the reasons stated the Defendant’s discharge is  denied.  The following facts are either undisputed or were established at trial. Andrews is the sole  officer and shareholder in C Mac Chambers Company, Inc. (“C Mac”) an agency that sells  Case 14-30044-als Doc 39 Filed 10/27/15 Entered 10/27/15 15:38:01 Desc Main  Document Page 1 of 12

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