LEVINSON, Judge.
Plaintiffs are the children of defendant and his ex-wife, Patricia Beall, and were born 23 February 1977 and 27 November 1978. In 1987 defendant became a custodian for bank accounts and certificates of deposit opened under the Uniform Transfer to Minors Act (UTMA) and belonging to plaintiffs. Defendant and his ex-wife entered divorce proceedings in Florida, their place of residence, on 27 September 1988.
On 7 March 1991, as part of the divorce...
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