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Kayian are liable as transferees in amounts not exceeding $10,933
and $8,200, respectively, plus interest therein as provided by
law, for Mr. Kayian, Sr.'s 1987-1989 unpaid tax liability.
To reflect the foregoing,
Decisions will be entered
for respondent.
8(...continued)
instant record by the Florida fraudulent transfer statute, we
find on that record that Mr. Kayian, Sr. made the initial trans-
fer with a fraudulent intent within the meaning of the Florida
fraudulent transfer statute. In making our various findings
under the Florida fraudulent transfer statute, we have considered
all of the arguments and contentions of petitioners with respect
to that statute that are not addressed herein, and we find them
to be without merit.
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