From “toes” + “up”, in reference to a person lying on his or her back.
"toes-up." YourDictionary, n.d. Web. 21 September 2018. <http://www.yourdictionary.com/toes-up>.
toes-up. (n.d.). Retrieved September 21st, 2018, from http://www.yourdictionary.com/toes-up
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