The following excerpt is from In re Abrams, 229 BR 784 (B.A.P. 9th Cir. 1999):
"Fiduciary" is a narrowly defined term in the bankruptcy context. "The fiduciary relationship must be one arising from an express or technical trust that was imposed before and without reference to the wrongdoing that caused the debt." In re Lewis, 97 F.3d 1182, 1185 (9th Cir.1996). Although determination of a fiduciary relationship for section 523(a)(4) purposes is a question of federal law, this determination relies upon the existence of an express or technical trust pursuant to state law. See Ragsdale v. Haller, 780 F.2d 794 (9th Cir. 1986).
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