The debtor's oral statement to his attorney that he expected to receive a $100k tax refund which would more than cover his incurred attorney fees was a statement regarding his financial condition within the meaning of Section 523(a)(2)(B). There was no question the various statements the debtor made regarding this refund were false, and that his attorney relied on them and was damaged as a result, but the statements were not in writing and were therefore dischargeable in bankruptcy.
The Court reviewed the meaning of the words "respecting" "related to" "regarding" "concerning" "about" and "with reference to". It turns out there are no surprises here and those words mean what we thought they did. A statement regarding a single asset can be a statement regarding financial condition when it "is offered as evidence of ability to pay" or when "it has a direct impact on the sum of his assets and liabilities."