In re Fonke, 321 B.R. 199 (Bankr. S.D. Tex. 2005); In re Shults, 2007 WL 2034296 (Bankr. N.D. Tex. July 11, 2007). On October 9 and 10, 2008, the Court held an evidentiary hearing. For the reasons set forth below, the Court holds that Ms. Heard's debts are non-dischargeable under 11 U.S.C. § 727(a)(4)(A).