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2d 527, 529 (Fla. Dist. Ct. App. 1993); In re Smith, 110 Bankr.
597, 599 (M.D. Fla. 1990).
Petitioners contend that the transfer of assets from Mr.
Riffe's estate to Mrs. Pert is not a fraudulent conveyance under
Florida law because Mr. Riffe and Mrs. Pert were liable for the
same debt. Petitioners contend that a transfer of assets between
co-debtors does not hinder collection efforts by a creditor. We
disagree. Co-debtors should not have the right to decide from
which of them their creditors must seek to collect. Petitioners
cite no Florida law to support their position. In a case decided
under New Mexico law, a spouse who filed a joint return with her
husband who later died was held liable as a transferee for the
tax liability of her deceased husband. United States v.
Floersch, 276 F.2d 714 (10th Cir. 1960). We agree with that
result. Also, we note that Mr. Riffe and Mrs. Pert are co-
debtors only to the extent of the unpaid balance of their joint
tax liabilities of $67,672 plus interest.
Petitioners contend that West Coast Pest Control and West
Coast Florida Pressure Cleaning ceased doing business when Mr.
Riffe died and that its assets were not distributed by Mr.
Riffe's estate. We disagree. Mrs. Pert transferred the car
washing business to her father. Mr. and Mrs. Pert tried to
continue to operate West Coast Pest Control after they were
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