Self Heating and Cooling, Inc., Transferee - Page 22

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               Petitioner argues that there was no such preference because            
          “Every creditor with non-contingent claims were [sic] paid in               
          full.”  Petitioner’s argument fails because PUFTA makes no                  
          distinction between contingent and noncontingent liabilities.               
          Specifically, PUFTA defines “claim” as “A right to payment,                 
          whether or not the right is reduced to judgment, liquidated,                
          unliquidated, fixed, contingent, matured, unmatured, disputed,              
          undisputed, legal, equitable, secured or unsecured.”  12 Pa.                
          Cons. Stat. Ann. sec. 5101 (West 1999) (emphasis added); see id.            
          sec. 5104, cmt. (6)(d); United States v. St. Mary, 334 F. Supp.             
          799, 803 (E.D. Pa. 1971) (“for the purpose of the law of                    
          fraudulent conveyances, a contingent liability has the same                 
          status as one which is fixed”); People’s Sav. & Dime Bank & Trust           
          Co. v. Scott, 154 A. 489 (Pa. 1931); Lafayette Manor, Inc. v.               
          Carroll, 12 Pa. D.&C.3d 139, 145 (1979).                                    
               Petitioner further argues:  “To successfully attack a                  
          transfer as fraudulent under the Act it is necessary that the               
          creditors be prejudiced by the transfer, even where there is                
          actual fraudulent intent.”  Petitioner cites no authority which             
          interprets Pennsylvania’s fraudulent conveyance law or PUFTA.  In           
          any event, the record does demonstrate that an unpaid creditor              
          was harmed or prejudiced by the transfer.  The record shows that            
          Self Oil preferred the unsecured obligations owed to Mr. Self,              
          Sr., rather than those owed to the contingent creditors.  Mr.               






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