Tax Reform 

The following is a copy of my brief before the Supreme Court of the United States filed on May 9, 1977, case numbers 76-270 and 76-1696, stating the unconstitutionality of five major tax preferences on the grounds that they “creat[e] a condition of involuntary servitude upon this petitioner and others similarly situated....” because they allow the wealthy to avoid paying their fair share of taxes. Unfortunately, the Supreme Court denied me certiorari back in 1977 or 1978.  Inclusion of the brief is mainly meant to be historical and autobiographical.  I will not update it because I currently do not practice law.
 
I was employed by the IRS at the time, and everywhere my managers went others asked about me.  I did not lose my job, just never got promoted.  I could have fought it but I chose not to.  In 1983 I developed cancer of the diverticulum of the bladder which was surgically removed.  I believe part of the reason I had cancer was because I was not doing the work I wanted to do.  

Assuming the success of future reformation of the quagmire of our current tax laws, my only hope would be to see the money gained by the government be used to benefit mankind, not to carry on the war against Iraq (See “Israeli Palestinian” on this website, www.davidhakim.com).   

As to the success of my lawsuit:  Perhaps I was somewhat successful in part.  The stepped up basis of property acquired from a decedent was actually discontinued for awhile after I filed my lawsuit in the United States District Court for the Eastern District of Michigan. I estimate that billions of dollars may have been saved by the government. However, the old law was restored because of the complexity of the new law and I am not researching what happened to any prior gain upon its subsequent re-enactment.

                             David C. Hakim
                             Rochester, Michigan
                             March 18, 2007 

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