Antonio and Joyce Rosario - Page 9

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               Petitioner’s intent to repay is further supported by the               
          amended agreement and the accompanying promissory note.  The                
          amended agreement emphasized petitioner’s obligation to repay the           
          sums advanced to him as guarantee payments and called the                   
          guarantee payments a “loan”.  The amended agreement’s purpose was           
          to enforce repayment by requiring petitioner to execute the                 
          promissory note in the amount due--the excess of the amount of              
          the guarantee payments made over the portion of those payments              
          that petitioner had repaid to the hospital.  As a result,                   
          petitioner executed the promissory note for the amount due to the           
               Further, petitioner’s intent to repay was reflected in the             
          correspondence between petitioner and the hospital after                    
          petitioner ended his practice in the Springfield area.  The                 
          correspondence stated that petitioner proposed to assign his                
          accounts receivable to pay off the remaining balance of the                 
          promissory note and then make arrangements to pay the outstanding           
          balance.  If petitioner had not intended to repay the balance of            
          the promissory note, petitioner would not have made any                     
          arrangements with the hospital.                                             
               Additionally, the hospital’s intent to enforce repayment by            
          petitioner is reflected in other stipulated documents.  For                 
          example, the parties stipulated journal entries titled “Jesse               

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