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...
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