court’s review of the nature of the debt in question for purposes of determining its dischargeability.”); Peerless Ins. v. Swanson (In re Swanson), 231 B.R. 145, 149 (Bankr.D.N.H.1999) (concluding that a debt, which was owed by a chapter 7 debtor in her capacity as a court-appointed guardian of a probate estate, to an insurance company, which had posted a bond for the debtor and ultimately paid out sums when a probate court determined that the debtor failed to properly account for property entrusted to her, was a debt for defalcation while acting in a fiduciary duty within the meaning of § 523(a)(4), even though the debt was embodied in an otherwise unsecured promissory note executed by the debtor in favor of the insurance company); In re Bryer, 227 B.R. 201, 202-03 (Bankr.D.Me.1998) (<HOLDING>); Roy v. United States (In re Roy), 189 B.R.
holding punitive damages nondischargeable under  523a6 when such damages are based on the same conduct as the underlying nondischargeable judgment holding that in a chapter 7 case postpetition interest on a nondischargeable tax claim is also nondischargeable holding that security interest was not perfected since debtor conducted business only in one town in the state and creditor did not file financing statement in that town holding that a nondischargeable restitutionary obligation imposed on a chapter 13 debtor as a part of his sentence in the prosecution for theft of town funds did not lose its character as a nondischargeable restitutionary debt under  1328a3 following the debts assignment from the town to its sureties holding nondischargeable postpetition interest on debt that was determined to be nondischargeable under section 523a2 as obtained by fraud