OPINION AND ORDER
WILLIAM V. ALTENBERGER, Bankruptcy Judge.
This is the Trustee's action to set aside as a fraudulent conveyance the Debtors' conveyance of an 80 acre tract of real estate to their two daughters. The real estate is used by the Debtors as their residence. The only issue is whether the Debtors were insolvent at the time of the transfer, or became insolvent as a result of the transfer.
At the time of the conveyance in February of 1986...
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