Self Heating and Cooling, Inc., Transferee - Page 19

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               insolvency, in and of itself, is insufficient to                       
               support a finding that the transferee or obligee lacked                
               “good faith” as that term is used in this section.  The                
               transferee’s or obligee’s knowledge of the transferor’s                
               insolvency may, however, in combination with the                       
               transferee’s or obligee’s knowledge concerning other                   
               facts, be relied upon as evidencing a lack of “good                    
               faith” on the part of the transferee or obligee.  [12                  
               Pa. Cons. Stat. Ann. sec. 5108, cmt. 6.]                               
          See also Tiab Communications Corp. v. Keymarket of NEPA, Inc.,              
          supra at 941.                                                               
               Given the record, we do not believe that petitioner has                
          acted in good faith with respect to the conveyance at issue.  It            
          is clear that Mr. Self, Jr., petitioner’s agent and 50-percent              
          owner, knew all the operative facts and circumstances underlying            
          the transfer of Self Oil’s assets.  He was a former employee and            
          officer of Self Oil and pleaded guilty to criminal charges that             
          were based on factors that gave rise to the fuel excise tax                 
          assessments.  He testified that he knew about the assessments,              
          that Self Oil had appealed the assessments, that the criminal               
          investigations caused Self Oil’s line of credit to be frozen, and           
          that the outlook for the future of Self Oil was “bleak”.  Mr.               
          Self, Jr., testified that before the sale, he sought advice on              
          how to acquire the business, he was in attendance at numerous               
          meetings and participated in telephone conferences with his                 
          father and Self Oil’s attorneys concerning appealing the                    
          assessments, and he “felt that the company was pretty much                  
          doomed.”  Nonetheless, the parties consummated a sale in which              

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