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pursuant to agreement of the parties 406 F.2d 290 (6th Cir.
1969).
Intrafamily transactions are subject to rigid scrutiny and
may be presumed to be gifts rather than loans. However, any such
presumption may be rebutted by an affirmative showing that there
was at the time of the transaction a real expectation of
repayment and a real intent to enforce the collection of the
asserted debt. See Estate of Van Anda v. Commissioner, 12 T.C.
1158 (1949), affd. per curiam 192 F.2d 391 (2d Cir. 1951).
To determine whether a debtor-creditor relationship with a
reasonable expectation of repayment exists, we consider, among
other factors, whether:
1. A note or other evidence of indebtedness exists;
2. interest is charged;
3. there is a fixed schedule for repayment;
4. any security or collateral is requested;
5. there is any written loan agreement;
6. a demand for repayment has been made;
7. the parties' records reflect the transaction as a loan;
8. any repayments have been made; and
9. the borrower was solvent at the time of the loan.
See Hunt v. Commissioner, T.C. Memo. 1989-335.
At trial, both Mark Mann and Richard Mann testified about
petitioner's and Mark Mann's relationship concerning the
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