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in 1991. During 1996, 1997, 1998, and 1999, Mrs. Mansour was a
homemaker. Mr. Mansour has a real estate license.
Petitioner Kamil F. Gowni (Mr. Gowni) is 45 years old and
was born in Egypt. After graduating from high school in Egypt,
Mr. Gowni attended college and studied agriculture for 3 years.
Mr. Gowni immigrated to London, England, in 1978. During the
time that Mr. Gowni lived in England, he studied and worked as an
assistant manager in a restaurant. Mr. Gowni immigrated to the
United States in 1982 and has been a U.S. resident since that
time. From 1982 to 1993, Mr. Gowni lived in Los Angeles,
California. While in Los Angeles, Mr. Gowni managed a gasoline
station and worked with computers for Teledyne Corp. Mr. Gowni
married petitioner Nagwa Gowni (Mrs. Gowni) in 1988. The Gownis
moved to Florida in 1993. From December 31, 1997, through
November 4, 1998, the Gownis bought and sold stocks totaling
approximately $1.7 million. During 1998 and 1999, Mrs. Gowni was
a homemaker.
Messrs. Gowni and Mansour met in Los Angeles in 1984 or 1985
while attending the same church.
Petitioners’ Business Entities
Petitioners used a number of different corporations to
conduct their business affairs during the years in issue.
Messrs. Gowni and Mansour were actively and substantially
involved in the operation of these business entities.
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