a core proceeding under 28 U.S.C. § 157(b)(2)(l) (2007). Venue is proper in this District under 28 U.S.C. § 1409(a) (2007). CONCLUSIONS OF LAW The issue is whether the debt owed by Defendants to Plaintiff should be non-dischargeable based upon Mr. Baker’s submission of the false Financial Statement under 11 U.S.C. § 523(a)(2)(B). Under 11 U.S.C. § 523(a)(2)(B), a debtor may not be granted a discharge from any debt for money, property, services, or an extension, renewal, or refinancing of credit procured by a statement in writing (1) that is materially false; (2) respecting debtor’s financial condition; (3) on which the creditor reasonably relied; and (4) that debtor made or published with intent to deceive. 11 U.S.C. § 523(a)(2)(B) (2007); In re Sawyer, 76 B.R. 201 (Bankr.M.D.Fla.1987) (<HOLDING>); Insurance Co. of N.Am. v. Cohn (In re Cohn),
holding that plaintiff failed to prove reasonable reliance on a false statement holding that each class member was not required to prove justifiable reliance when an inference of reliance arises if a materially false representation was made to persons whose acts thereafter were consistent with reliance upon the representations holding that for a section 10b violation the sec must prove that the defendant in connection with the purchase or sale of securities made a materially false statement or omitted a material fact with scienter and that the plaintiffs reliance on the defendants action caused injury to the plaintiff holding that reasonable reliance is not an element of the defense holding in the context of the criminal false claims act that to prove falsity the government only had to prove that the statement was known to be untrue at the time the defendant made it