-17- He was briefly treated in the emergency room of the American Hospital in Dubai on November 29, 1999, and approximately one week later, on December 6, 1999, he returned to the hospital to engage in a treadmill test. The interpretation of that test states the following: Exercise EKG positive for Ischemie by EKG criteria. No exercise induced chest pains or arrhythmia. Normal BP response to exercise. Impaired functional capacity for patient’s age achieving 10.6 METS. Subsequently, Mr. Kopty was admitted to the American Hospital in Dubai on March 3, 2000, with the symptoms of a heart attack. Approximately 2 weeks later he was transported to the Universite Catholique De Louvain Cliniques Universitaires Saint- Luc, a hospital in Belgium, where he underwent coronary bypass and mitral valve repair on March 25, 2000. Mr. Kopty was released on April 10, 2000, but was readmitted from time to time for further treatment through the end of June 2000. The medical records submitted by petitioners make it clear that Mr. Kopty’s heart attack and related medical problems between March and June of 2000 were serious. Mr. Kopty’s treating physician in Belgium wrote on July 29, 2000, “since March 3, 2000 Mr. Kopty had to stop his professional activities. It seems obvious that these activities will have to be strongly reduced in the future.” In November of 2004, after the Internal Revenue Service audited petitioners’ returns for 1999 and 2000 and issued thePage: Previous 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 NextLast modified: March 27, 2008