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e. Transfer of Substantially All Assets
Mrs. Pert filed a bankruptcy petition in December 1993.
Petitioners concede that she had no assets at that time. There
is no persuasive evidence in the record that she did anything
with the assets other than give them to Mr. Pert. Mr. Pert said
that Mrs. Pert spent the funds, but he also said that he did not
know what she did with them. We conclude that both Mr. Riffe's
estate and Mrs. Pert transferred substantially all of their
assets.
f. Whether the Debtor Absconded
There is no evidence that Mr. Riffe's estate or Mrs. Pert
absconded. This badge does not help respondent.
g. Concealed Assets
There is no record of what Mr. and Mrs. Pert did with the
cash they withdrew from banks. This badge does not help
respondent.
h. Consideration
Mr. Pert paid no consideration for the assets he received
from Mrs. Pert.
i. Insolvency
Mr. Riffe's estate was insolvent when it distributed all of
its assets to Mrs. Pert. Mrs. Pert was insolvent in December
1993 when she filed her petition in bankruptcy. Elliott
testified that Mrs. Pert's tax attorney told him in September
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