Plaintiffs filed a complaint against chapter 7 debtor under 11 U.S.C. § 727(a)(4)(A), alleging debtor failed to list property and to disclose bank accounts and partnership income in his schedules and statement of affairs. Debtor responded that the assets he failed to list were worthless or unavailable to creditors, and that he had revealed the assets to the trustee, both at the meeting of creditors and thereafter. The court held that deliberate omissions by a debtor may result in a denial of the debtor's discharge, and that debtor's assertions of lack of value were insufficient to relieve him from his duty to disclose all of his property interests in the bankruptcy. Additionally, debtor's alleged disclosures to the trustee were insufficient to satisfy his disclosure duty. Based on debtor's cumulative omissions, and the fact that debtor was an attorney professing knowledge of bankruptcy law, the court found that plaintiffs had established that debtor's failure to fully disclose assets was knowing and fraudulent, and debtor's discharge was denied.