United States Bankruptcy Appellate Panel for the Ninth Circuit December 12, 2002, BAP No. NC-02-1077-MaRyK, Bankruptcy No. 98-34249, Adversary No. 98-3501 (Tsurukawa v. Nikon Precision, Inc. (In Re Tsurukawa))

OPINION

MARLAR, Bankruptcy Judge.

INTRODUCTION

In a prior appeal between these parties, we addressed the nondischargeability of a $2 million stipulated judgment debt, pursuant to § 523(a)(2)(A),

1

based on the vi

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carious liability of Etsuko Tsurukawa (“Debtor”) for her husband’s fraud. In

Tsurukawa v. Nikon Precision, Inc. (In re Tsurukawa),

258 B.R. 192 (9th Cir.