In re Thompson (Ch 7 Case No. 02-54184, Adv. No. 02-05165)
The debtor owned a small store that sold lottery tickets. The debtor failed to deposit certain proceeds from the sale of lottery tickets into a special bank account. The Court held that this failure was a "defalcation while acting in a fiduciary capacity" under 11 U.S.C.A. § 523(a)(4).