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          findings of fact based either on the records or his witness’                
          testimony.                                                                  
                Respondent has failed to prove a fraudulent transfer                  
          within the meaning of Fla. Stat. sec. 726.105(1)(b)2.                       
          V.  Conclusion                                                              
                Petitioner is not, on account of the transfer of the                  
          Pelican Avenue property, liable as a transferee of Steven.                  
                                                  Decision will be entered            
                                             for petitioner.                          
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