Self Heating and Cooling, Inc., Transferee - Page 23

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          Self, Sr., was repaid hundreds of thousands of dollars to the               
          injury and prejudice of Pennsylvania, Ohio, and respondent.14               
          Conclusion                                                                  
               Respondent has borne his burden of proving that Self Oil               
          fraudulently transferred its property in violation of PUFTA.                
          Accordingly, we sustain respondent’s determination.                         


                                             Decision will be entered for             
                                        respondent.                                   























               14There is no evidence that Pennsylvania’s and Ohio’s claims           
          for fuel excise tax that Self Oil owed are superior to                      
          respondent’s claim for unpaid income tax.                                   

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