Robert John Kayian, Transferee - Page 3

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          Nancy Kayian (Ms. Livingston), and they were married in 1990.               
          Mr. Kayian, Jr. did not like Ms. Livingston, who was only a few             
          years older than he was, and was suspicious of her intentions in            
          marrying his father.  After Mr. Kayian, Sr. married Ms.                     
          Livingston, the relationship of Mr. Kayian, Jr. with his father             
          changed in that, inter alia, Mr. Kayian, Jr. never had the                  
          opportunity to be alone with him.                                           
               From sometime in 1990 until mid-March 1991, Mr. Kayian, Sr.            
          and Ms. Livingston lived in Aruba in housing provided by a resort           
          for which Mr. Kayian, Sr. was selling time-shares.  In mid-March            
          1991, Mr. Kayian, Sr. and Ms. Livingston moved from Aruba to Key            
          West, Florida (Key West), where they lived until July of that               
          year.  In July 1991, they moved from Key West to Tampa, Florida             
          (Tampa), where they purchased a residence.  Mr. Kayian, Sr. had             
          the title of that Tampa residence placed solely in the name of              
          Ms. Livingston in an attempt to preclude the Internal Revenue               
          Service (the Service) from using it in order to satisfy any                 
          outstanding tax liability that he had.                                      
               Sometime while Mr. Kayian, Sr. and Ms. Livingston were                 
          living in Aruba, Mr. Kayian, Sr. acquired bearer bonds issued by            
          Natex Investments A.V.V. (Aruba bonds).  After they returned to             
          the United States, Mr. Kayian, Sr. and Ms. Livingston received              
          statements with respect to those bonds on a regular basis.                  
          During 1992 and 1993, the balance shown on those statements,                

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