K & M La Botica Pharmacy, Inc. et al. - Page 2




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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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