- 40 -
of his 1987 through 1991 tax liability, and he was bound to know
that the Service would levy on his property in order to collect
that liability. Moreover, at the time of the initial transfer,
Mr. Kayian, Sr. was bound to know that he had incurred substan-
tial medical expenses since he entered the hospital on August 6,
1993. Indeed, in a statement regarding creditors that Ms.
Livingston filed in the probate proceeding around the end of
March 1994, many of the creditors that she listed were physicians
and medical facilities. See Fla. Stat. Ann. sec. 726.105(2)(j).
(4) The effect of Mr. Kayian, Sr.'s having made the initial
transfer was, at a minimum, to hinder and delay and, at a max-
imum, to avoid the collection by the Service of Mr. Kayian, Sr.'s
1987-1989 unpaid tax liability. See General Trading Inc. v. Yale
Materials Handling Corp., 119 F.3d at 1498-1499 (The courts must
"avoid determining in a vacuum the presence or absence of a
debtor's actual intent to hinder or delay a creditor.")
Based on our examination of the entire record in these
cases, we find that respondent has established a presumption
under the Florida fraudulent transfer statute that Mr. Kayian,
Sr. made the initial transfer with a fraudulent intent within the
meaning of that statute and that petitioners have failed to rebut
that presumption.8 We hold that Robert Kayian and Nicholaus
8Even without regard to the presumption established on the
(continued...)
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