Defendant submitted personal financial statements and documents he represented to be his tax returns to a bank in order to obtain loans. The purported tax returns were not the returns he had filed with the IRS and showed significantly greater income than the ones filed with the IRS. The bank made the loans, the defendant subsequently defaulted, and the bank obtained a deficiency judgment. When the defendant filed for bankruptcy, the bank commenced an adversary proceeding to except the judgment from discharge under § 523(a)(2)(B). The parties filed cross-motions for summary judgment, with the defendant arguing that the bank’s complaint should be dismissed under the unclean hands doctrine. The Court denied the defendant’s motion, concluding that the bank did not have unclean hands based on the findings made in the state court proceedings. The Court granted the bank’s motion and excepted the debt from discharge under § 523(a)(2)(B), finding in particular that the defendant’s purported tax returns were materially false because they were not, in fact, his tax returns.