Citation Codes Equivalent Citations citation codes Docket Number No. 74-1865. Attorney(S) David C. Hakim, pro se. Scott P. Crampton, , Bennet N. Hollander, Ernest J. Brown, Gilbert E. Andrews, Jr., Stephen M. Gelber, Tax , of Justice, Washington, D.C., Meade Whitaker, Chief Counsel, Internal Revenue Service, Washington, D.C., for respondent- Judges Paul Charles Weick Wade Hampton McCree William Ernest Miller See more information ... Smart Summary Please sign up to generate summary. DAVID C. HAKIM AND MARGARET K. HAKIM, PETITIONERS-APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. ORDER The appeal from the decision of the Tax Court having come on to be heard upon the record on appeal, briefs and oral argument, upon consideration, it is ORDERED that the decision is hereby AFFIRMED for the reasons set forth in the memorandum of Judge Drennen.