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MEMORANDUM OPINION
NIMS, Judge: This matter is before the Court on
petitioners’ motions, filed pursuant to Rule 75, to compel taking
of the deposition of Hussein Darwish. Unless otherwise
indicated, all Rule references are to the Tax Court Rules of
Practice and Procedure, and all section references are to
sections of the Internal Revenue Code.
Background
The facts stated herein are as represented in papers
submitted in connection with the parties’ discovery efforts, and
are taken as true solely for the purpose of deciding petitioners’
motions.
The petitioners in these consolidated cases are an
individual, Khaled Ahmed, and a corporation solely owned by Mr.
Ahmed, K & M La Botica Pharmacy, Inc. (La Botica). Mr. Ahmed is
a licensed pharmacist in the State of California. Throughout the
years at issue, La Botica was engaged in the business of
operating pharmacies which sold prescription and over-the-counter
medications and treatments. Mr. Ahmed is also alleged to have
been involved in the operation of medical service clinics and a
medical laboratory through various nominee entities.
At some time prior to March of 1999, respondent began an
examination regarding the income taxes of Mr. Ahmed and the
related La Botica corporation. Thereafter, on March 11, 1999,
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Last modified: May 25, 2011