The following excerpt is from Mayors v. C.I.R., 785 F.2d 757 (9th Cir. 1986):
The Commissioner has the burden of proving liability of a transferee, 26 U.S.C. Sec. 6902(a) (1982), in this case by making out a prima facie case of fraudulent conveyance. Under California law, a prima facie case of fraudulent conveyance is made out by a showing that the transfer was made by one who was insolvent. 2 The transferee then bears the burden of proving that the transfer was for fair consideration. 3 Kirkland v. Risso, 98 Cal.App.3d 971, 977-78, 159 Cal.Rptr. 798, 801-02 (1980).
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