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weight, since unsupported by evidence. Petitioner’s testimony
that Steven had money contradicts respondent’s conclusion that
Steven had no income or assets. On brief, respondent states that
Steven is currently serving the third year of a 15-year prison
sentence. Respondent has not shown any effort to obtain Steven’s
testimony as to the extent of his assets. Respondent has failed
to carry his burden of proving that Steven was insolvent within
the meaning of Fla. Stat. sec. 726.103(1) because he has failed
to establish the fair value of Steven’s assets. Respondent
having failed to do that, we cannot say that Steven was insolvent
within the meaning of Fla. Stat. sec. 726.103(1).
c. Fla. Stat. Sec. 726.103(2)
Under Fla. Stat. sec. 726.103(2), a debtor is presumed to
be insolvent if he is generally not paying his debts as they
become due. Respondent has failed to propose any finding with
respect to whether Steven was generally paying his debts as they
came due. Respondent’s argument on brief is that Steven “was
unable to pay his debts as they became due, since his assets were
of limited value and his income producing potential had
dissipated.” That argument has no more traction here than it did
with respect to Fla. Stat. sec. 726.103(1). While, on the
transfer date, Steven may have been liable for his tax bills,
respondent has failed to prove that, generally, he was not paying
his debts as they came due.
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