United States Bankruptcy Court, S.D. New York October 4, 2016, Case No. 14-12412 (SHL); Adv. Proc. No. 14-02406 (SHL) (Sharmat v. Gallen (In re Gallen))

POST-TRIAL MEMORANDUM OF DECISION

SEAN H. LANE, UNITED STATES BANKRUPTCY JUDGE

Before the Court are the merits of the above-captioned adversary proceeding commenced by Samuel Sharmat (the “Plaintiff” or “Dr. Sharmat”) in the Chap-ter 7 case of Ronald Gallen (the “Defen-dant” or “Mr. Gallen”).