Farley (plaintiff) got into a car accident with Dann. Dann later died. Farley then filed suit against Collins (defendant), as administrator of Dann’s estate, for damages that occurred in the accident. At trial, Farley testified about the movements of his motorcycle and Dann’s car before and during the accident. Collins objected to the testimony under Florida’s “Dead Man’s Statute,” arguing that the accident constituted a “transaction” between Farley and Dann. The trial court overruled the objection and admitted the testimony, finding that the accident was not a transaction. The trial court entered judgment for Farley. The court of appeals reversed, finding that the accident constituted a transaction, thus invoking the Dead Man’s Statute. Farley appealed.