-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 the
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