Former Tyco Chief's Cash Behind Chic Eatery in Boca Raton, Fla.

Byline: Linda Rawls

Jun. 15--BOCA RATON, Fla.--Zemi, this slick seaside city's trendiest restaurant, is in the spotlight for more than its highly rated food these days.

That's because the eatery's money man is Dennis Kozlowski, charged in New York with evading $1 million in sales tax on $13 million worth of paintings by such Old World masters as Renoir and Monet. The charges forced his resignation as chairman and chief executive of the $38 billion global conglomerate Tyco International, which has local headquarters across the street from Zemi.

The generous Kozlowski, who gives lavishly to charities and hobnobs with celebrities such as Christopher Reeve and Susan Sarandon, loaned his girlfriend and her partners $1.5 million to start the restaurant 2 1/2 years ago.

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