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“significant” is not capable of exact definition and
must be determined on a case by case basis, at all
times keeping the purpose of the filing requirement in
mind. [Id.]
See also Urban Indus., Inc. of Ky. v. Thevis, 670 F.2d 981, 986
(11th Cir. 1982); In re Saunders, 240 Bankr. 636, 641 (S.D. Fla.
1999).
In assessing the credibility of petitioner’s claim that he
was strictly a resident of California and not a resident of
Florida on July 25, 1996, we also observe that his claim was
raised belatedly. During the Appeals hearing, petitioner’s
representative argued that the Florida liens were invalid because
the situs of the pension plan was in California. In the petition
in this case, the same argument was made based on the
administration and activities of the plan in California. Neither
at the hearing nor in the petition did petitioner assert his
current position, which is that he became a resident of
California before the liens were filed. This argument was first
raised in an affidavit dated April 10, 2002, in opposition to
respondent’s Motion for Summary Judgment.
Most significantly, however, petitioner’s contemporaneous
conduct and the objective evidence in the record contradict his
belated claim that he was not a resident of Florida in 1996. He
claims that, when he began employment on “The Drew Carey Show” on
July 10, 1996, he permanently moved to California, first living
on a friend’s boat. He relies on his employment with Warner
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