CIRILLO, Judge:
The Estate of Edith Hoffman seeks to collect on a judgment note issued by Edith's former husband, Ralph Hoffman. A resolution of the issues turns upon a series of financial transactions between the Hoffmans.
In August 1971, Edith and Ralph purchased a tavern for $135,000.00. The land, valued at $100,000.00, was titled in both names; the business and liquor license, valued at $35,000.00, were titled exclusively in Ralph's name. To finance the...
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