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Ford, Gerald R. - Vice Presidential Confirmation - General (2)
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22927668
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Ford, Gerald R. - Vice Presidential Confirmation - General (2)
description
This file contains background material. These are handwritten notes of Becker and Ford.
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Benton L. Becker Papers
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Congressional elections
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The original documents are located in Box 1, folder "Ford, Gerald R. - Vice Presidential
Confirmation - General (2)" of the Benton L. Becker Papers at the Gerald R. Ford
Presidential Library.
Copyright Notice
The copyright law of the United States (Title 17, United States Code) governs the making of
photocopies or other reproductions of copyrighted material. Benton Becker donated to the United
States of America his copyrights in all of his unpublished writings in National Archives collections.
Works prepared by U.S. Government employees as part of their official duties are in the public
domain. The copyrights to materials written by other individuals or organizations are presumed to
remain with them. If you think any of the information displayed in the PDF is subject to a valid
copyright claim, please contact the Gerald R. Ford Presidential Library.
Digitized from Box 1 of the Benton Becker Papers at the Gerald R. Ford Presidential Library
UNITED STATES DEPARTMENT OF JUSTICE
WASHINGTON, D.C. 20530
Address Reply to the
Division Indicated
AUG 10 1973
and Refer to Initials and Number
HEP: sdg
72-17m-0
AUG C. 1973'
Mr. Louis Fink
P.O. Box 5685
Orlando, Florida 33112
Dear Mr. Fink:
This will reply to a recent letter sent to this Department
signed by yourself and nine other persons from the Orlando, Florida,
area setting forth what you allege to be possible violations of
Federal and New Mexico election laws in connection with the 1970
re-election campaign of Senator Joseph M. Montoya. As we see them,
the substance of your allegations is that Senator Montoya received
several contributions from labor organizations which were funneled
through paper political committees located in the District of
Columbia.
Federal law does not prohibit the acceptance of political
contributions by "paper" committees on the behalf of candidates
for Federal office, provided that such committees register and
report pursuant to the applicable Federal disclosure statute. In
1970, that statute was the Corrupt Practices Act of 1925, Title 2
United States Code, Section 241 et, seq., which has since been re-
placed by more stringent provisions contained in Title III of the
Federal Election Campaign Act of 1971, Under the Corrupt Practices
Act, a political committee was only required to file reports of
contributions and expenditures accepted or disbursed in connection
with a general election, as contrasted with primary contests; and
then only if the committee in question operated in more than one
state. The Act did not define the District of Columbia as a state.
Moreover, neither this legislation, nor the new Federal Election
Campaign Act, prohibits the operation of "paper" political com-
mittees, as long as they have both a Chairman and a Treasurer.
As you are probably aware, Federal law does prohibit the
making and the knowing acceptance of contributions from labor
organizations such as those described in your correspondence. The
applicable statute is Title 18, United States Code, Section 610.
GERALD A LIBRAY FORD
- 2 -
However, as construed by the courts, and as amended by Section
205 of the Federal Election Campaign Act, this section prohibits
only such contributions which are made from the union treasury or
from other monies which are either coerced from union members or
are required as a condition for membership in the union. Section
610 does not generally prohibit the making or the acceptance of
political contributions from a political committee supported by
a union, (such as the Committee on Political Education which is
affiliated with the AFL-CIO), provided that the monies contributed
to such a political committee constitute the voluntary and personal
donations of the union's members and such funds are kept segregated
from monies that are required as a condition for membership in
the union. Should you have any information tending to indicate that
any of the contributions listed on page two of your correspondence
either represented the donation of general union funds, or monies
coerced from the unions' respective memberships, we recommend
that you provide such information to the local office of the Federal
Bureau of Investigation.
Finally, we note that your letter raises several possible
violations of New Mexico law arising out of Senator Montoya's 1970
campaign. Since these are not Federal matters, they are not within
the jurisdiction of this Department. We therefore suggest that
you bring any information that you may have in this regard to the
attention of the New Mexico Secretary of State.
Sincerely,
HENRY E. PETERSEN
Assistant Attorney General
Criminal Division
By: Acting THOMAS Chief, J. McTIERNAN Fraud Section
GERALD A LIBRARY FORD
UNITED STATES DEPARTMENT OF JUSTICE
WASHINGTON, D.C. 20530
Address Reply to the
Division Indicated
AUG 10 1973
and Refer to Initials and Number
HEP:TJM:CCD:sdg
72-17m-0
AUG - 1373'
Mr. Louis Fink
P.O. Box 5685
Orlando, Florida 33112
Dear Mr. Fink:
This will reply to a recent letter sent to this Department
signed by yourself and nine other persons from the Orlando, Florida,
area setting forth what you allege to be possible violations of
Federal and New Mexico election laws in connection with the 1970
re-election campaign of Senator Joseph M. Montoya. As we see them,
the substance of your allegations is that Senator Montoya received
several contributions from labor organizations which were funneled
through paper political committees located in the District of
Columbia.
Federal law does not prohibit the acceptance of political
contributions by "paper" committees on the behalf of candidates
for Federal office, provided that such committees register and
report pursuant to the applicable Federal disclosure statute. In
1970, that statute was the Corrupt Practices Act of 1925, Title 2
United States Code, Section 241 et. seq., which has since been re-
placed by more stringent provisions contained in Title III of the
Federal Election Campaign Act of 1971. Under the Corrupt Practices
Act, a political committee was only required to file reports of
contributions and expenditures accepted or disbursed in connection
with a general election, as contrasted with primary contests; and
then only if the committee in question operated in more than one
state. The Act did not define the District of Columbia as a state.
Moreover, neither this legislation, nor the new Federal Election
Campaign Act, prohibits the operation of "paper" political com-
mittees, as long as they have both a Chairman and a Treasurer.
As you are probably aware, Federal law does prohibit the
making and the knowing acceptance of contributions from labor
organizations such as those described in your correspondence. The
applicable statute is Title 18, United States Code, Section 610.
SEHALD
FORD
- 2 -
However, as construed by the courts, and as amended by Section
205 of the Federal Election Campaign Act, this section prohibits
only such contributions which are made from the union treasury or
from other monies which are either coerced from union members or
are required as a condition for membership in the union. Section
610 does not generally prohibit the making or the acceptance of
political contributions from a political committee supported by
a union, (such as the Committee on Political Education which is
affiliated with the AFL-CIO), provided that the monies contributed
to such a political committee constitute the voluntary and personal
donations of the union's members and such funds are kept segregated
from monies that are required as a condition for membership in
the union. Should you have any information tending to indicate that
any of the contributions listed on page two of your correspondence
either represented the donation of general union funds, or monies
coerced from the unions' respective memberships, we recommend
that you provide such information to the local office of the Federal
Bureau of Investigation.
Finally, we note that your letter raises several possible
violations of New Mexico law arising out of Senator Montoya's 1970
campaign. Since these are not Federal matters, they are not within
the jurisdiction of this Department. We therefore suggest that
you bring any information that you may have in this regard to the
attention of the New Mexico Secretary of State.
Sincerely,
HENRY E. PETERSEN
Assistant Attorney General
Criminal Division
By: Acting THOMAS Chief, J J. McTIERNAN Fraud Section
SERALD
REFORD
GERALD R. AND ELIZABETH B. FORD
NOTES TO STATEMENT OF NET WORTH
SEPTEMBER 30. 1973
The cash in banks consists of an account at Sergeant at Arms,
Washington D.C., Central Bank, Grand Rapids, Michigan and Union Bank
and Trust Co. Grand Rapids, Michigan.
The debenture bonds - Ford Paint and Varnish Co. are due on
July 1, 1975. The stock securities consist of 135 shares of Central
Telephone of Illinois and 60 shares of Stein Row, Farnam Balance Fund
valued at market value on September 30, 1973.
The cash value - life insurance was supplied by New England
Mutual Life Insurance Co.
The U. S. Congressional retirement fund represents Congressman
Ford's contributed cost to September 30, 1973.
The real estate and furnishings represent estimated market
value supplied by Congressman Ford, which are in excess of original
cost and values determined from property tax assessments.
The automobiles and other vehicles, which consist of a 1968
Chrysler, 1972 Jeep, 1969 Mustang, 1971 Mustang and a 1972 Motorcycle,
were valued by Berger Chevrolet Co. Grand Rapids, Michigan.
The notes payable - National Bank of Washington, are short-term
notes maturing at 30-day intervals.
The general bills outstanding are estimated miscellaneous items
unpaid at September 30, 1973.
ABYM GERALD
GERALD R. AND ELIZABETH B. FORD
STATEMENT OF NET WORTH
SEPTEMBER 30, 1973
ASSETS
Cash in Banks
$ 1,001.00
Savings Account - Grand Rapids Mutual Federal
281.00
Securities:
Ford Paint and Varnish Co. - Debenture Bonds
$ 9,031.00
Central Telephone of Illinois - Stock
3,240.00
Stein Roe Farnum Balance Fund - Stock
1,299.00
13,570.00
Cash Value - Life Insurance:
Gerald R. Ford (Face Value $ 25,000.00)
$ 6,990.00
Elizabeth B. Ford (Face Value $ 5,000.00)
1,497.00
8,487.00
U. S. Congressional Retirement Fund - Contributed Cost
49,414.00
Real Estate:
Residence - - Alexandria, Virginia
$ 70,000.00
Condominium - Vail, Colorado
65,000.00
Rental Dwelling - Grand Rapids, Michigan
25,000.00
Cabin - South Branch Township, Michigan (1/4 Interest)
2,000.00
162,000.00
Furnishings:
Residence
$ 12,000.00
Condominium
5,600.00
Rental Dwelling
2,000.00
19,600.00
Automobiles and Other Vehicles
6,725.00
TOTAL ASSETS
$ 261,078.00
wv
LIABILITIES
Notes Payable - National Bank of Washington
$ 3,200.00
General Bills Outstanding
1,500.00
TOTAL LIABILITIES
$ 4,700.00
NET WORTH
$ 256,378.00
LIBRARY
October 17, 1973
MEMORANDUM TO:
Honorable Gerald R. Ford
In compliance with your verbal request to me, I enclose
a list of checks written by our Committee or its subsidiary,
to payees connected with you or your campaign organization
during 1970 and early 1971.
It should be noted that these items have been extracted
from the reports filed with the Clerk of the House in accor-
dance with the then-existing law.
The first group of checks on the attached list were written
on the account of the National Republican Congressional Committee.
The second group were drawn on the account of the Republican
National Finance Advisory Committee, which is a subsidiary and
depository committee of ours.
It is also worth noting that all of the Republican Members
of the Michigan delegation received $2,000 of organization and
education (campaign) funds from us on July 7, 1970 and $1,500
each on October 1, 1970. However, our records do not show any
checks written to you on either of these dates which would
seem to indicate that you or your authorized representative
instructed us to hold the money on deposit for your future use
rather than disburse it to you or your campaign organization
at that time.
None of these transactions was handled with me, to the
best of my memory, and I assume that our then-Finance Director,
GERALD R. FORD
2
Curtis R. Fulton, received the instructions from you or your
authorized agent. However, I would be perfectly willing to
attest to what our records show, if necessary. Major Fulton
is now employed by the General Services Administration here in
Washington, if it is necessary to consult with him.
If I can be of any further assistance, please let me know.
John T. Calkins
Executive Director
Enclosure
THE
GERA
From NRCC--
August 19, 1970--John R. Stiles, Grand Rapids,
Printing Costs--$2,000
August 21, 1970-Robert Hartmann--Printing--$500
August 25, 1970--Robert Hartmann--Travel--$686.50
cor
February 5, 1971--Nancy Grof, Grand Rapids,
Professional Services--$200
From RNFAC-
October 27, 1970--Ford for Congress Committee--$250
November 4, 1970--Latvians for Ford--$2,000
November 4, 1970--Veterans for Ford--$2,000
November 20, 1970--Latvians for Ford--$1,500
November 20, 1970--Veterans for Ford-$1,260.63
November 20, 1970--In-Sight, Inc., Grand Rapids,
Professional Services--$3,697.57
GERALD R. FORD LIBRARY
October 17, 1973
MEMORANDUM TO: Honorable Gerald R. Ford
In compliance with your verbal request to me, I enclose
a list of checks written by our Committee or its subsidiary,
to payees connected with you or your campaign organization
during 1970 and early 1971.
It should be noted that these items have been extracted
from the reports filed with the Clerk of the House in accor-
dance with the then-existing law.
The first group of checks on the attached list were written
on the account of the National Republican Congressional Committee.
The second group were drawn on the account of the Republican
National Finance Advisory Committee, which is a subsidiary and
depository committee of ours.
It is also worth noting that all of the Republican Members
of the Michigan delegation received $2,000 of organization and
education (campaign) funds from us on July 7, 1970 and $1,500
each on October 1, 1970. However, our records do not show any
checks written to you on either of these dates which would
seem to indicate that you or your authorized representative
instructed us to hold the money on deposit for your future use
rather than disburse it to you or your campaign organization
at that time.
None of these transactions was handled with me, to the
best of my memory, and I assume that our then-Finance Director,
GERALD FORD LIBRARY
2
Curtis R. Fulton, received the instructions from you or your
authorized agent. However, I would be perfectly willing to
attest to what our records show, if necessary. Major Fulton
is now employed by the General Services Administration here in
Washington, if it is necessary to consult with him.
If I can be of any further assistance, please let me know.
John T. Calkins
Executive Director
Enclosure
the
GERALD P. LIBRARY FORD
From NRCC--
August 19, 1970--John R. Stiles, Grand Rapids,
Printing Costs--$2,000
August 21, 1970-Robert Hartmann--Printing--$500
August 25, 1970--Robert Hartmann--Travel--$686.50
February 5, 1971--Nancy Grof, Grand Rapids,
Professional Services--$200
From RNFAC--
1
October 27, 1970--Ford for Congress Committee--$250
componing
November 4, 1970--Latvians for Ford--$2,000
November 4, 1970--Veterans for Ford--$2,000
surmoust
&
4 November 20, 1970--Latvians for Ford--$1,500
November 20, 1970--Veterans for Ford-$1,260.63
6
November 20, 1970--In-Sight, Inc., Grand Rapids,
Professional Services--$3,697.57
GERALD OF FORD
45-603 EYE-EASE
45-703 20/20 BUFF
IONAL
Made
natl Rep. long. Camm. t
I
HREECOM
1
2
3
1970
1
122
Hon. Derald R.Ford
RJT
1350
1
2
2
3
225
Hon Gerald R. Ford
RST
950
3
4
4
5
4
2
Hon. , RFord.
X
RST
6545
5
6
6
7
6
4
Hon G. R. Ford
RJT
3200'
7
8
8
9
6
17
Hon D.R. Ford
R9T
2250
9
10
900
1C
11
7
7
Hon. & R.Ford
RJN
11
12
12
13
918
How J.K. Ford
RIT
400
13
14
18
Hon D.R. Ford
1500
14
15
11
RET
15
16
16
l'
17
17
18
197
L
18
19
19
20
23
Hon J.R. Ford
Printing
50000
20
21
29
Hon. M.R Ford
Printine
50000
21
22
331
pton Dr. Hord
Printing
14500
22
23
414
Hon M.R. Ford
R9T
8701
23
24
5-24
Hon SR Ford
R4T
2100
24
25
616
Hon. JR. Ford
RIT
1600
25
26
7119
Hon JR. Ford
R8T
10/50
26
27
830
Hon GR Ford
RJT
1800
27
28
923
Hor MR. Ford
RIT
65/50 28
29
10
27
Hos DR Ford
KIT
1600
29
30
126
Non DR. Fone
RET
1600
30
31
1210
Hon y.R. Ford
Printing
10000
31
32
32
33
33
34
1972
34
35
17
then - M. R. Ford
R9T
1850
35
36
(7
223
Hon. J.R. Ford
RIT
3200
36
37
912
Hitord For Cony Comm
100000
37
38
8
10
Find For Cony Comm
100000
38
39
39
40
40
GERALD FORD
1968 196 f
MRFAC -
1 Oct ;24
Photo-Mparto - GR- admition
70. to
or
Plainfuld Pu. thing Nume -
96.60
Ford to Carg Come -
500,00
earmal
NN /
5 HDirt Mp Cm 6-R
1,000. w
earronak
Kn Dr 6
boald Fm. - Lifflis This carld he haverhy) 46.00 n
Dr
FORD lod GERALD LIBRARK
1968
NRCC
Jan 29
Kent County Mich ny Fin. Cm - GR
1,000 "
Jane 10
L-RF. Ivanel
10370
J Mar 2
-
3625
-
Ja eps 17
- Joint Liabuship
106-
A 5ur 26
- Trank
1935
1y Oct 16
on Time , Suly d Pub.
430,00
IL
-
Alniana Pule G. - 6 88,00
B
Bilding Bown Arms Bilding - 191.80
Daily acms- - 217.28
Lawel Ledy - Lawell
- 216,64
40%
Smithment Nurs. bR
240.80
22
GR Runs. magaz in Mat Cento
224,00
s
1969
4.1
Travel
62.10
-
/ 5-1
-
80-65
5.62
-
-
150.00 150,
C Oct 15 Out 15
Frand
300.00
-
S
24
300,00
@
R.FORD LIBRARY
074470
AR 1968
I.MC
Mach 1
-
11.00
\
July 27 IJ
47,50
-
Nivz
42,00
Sept n
1
46.30
1969
March 3
-
20.00
-
April 10
50.95
21
-
42,50
jane 23
\
109,50
July 11
19.00
aug 12
45:25
27
Printing
400.00
NN 17
84,60
GERALO A FORD LIBRARY
October 17, 1973
MEMORANDUM TO: Honorable Gerald R. Ford
In compliance with your verbal request to me, I enclose
a list of checks written by our Committee or its subsidiary,
to payees connected with you or your campaign organization
during 1970 and early 1971.
It should be noted that these items have been extracted
from the reports filed with the Clerk of the House in accor-
dance with the then-existing law.
The first group of checks on the attached list were written
on the account of the National Republican Congressional Committee.
The second group were drawn on the account of the Republican
National Finance Advisory Committee, which is a subsidiary and
depository committee of ours.
It is also worth noting that all of the Republican Members
of the Michigan delegation received $2,000 of organization and
education (campaign) funds from us on July 7, 1970 and $1,500
each on October 1, 1970. However, our records do not show any
checks written to you on either of these dates which would
seem to indicate that you or your authorized representative
instructed us to hold the money on deposit for your future use
rather than disburse it to you or your campaign organization
at that time.
None of these transactions was handled with me, to the
best of my memory, and I assume that our then-Finance Director,
GERALD LIBERTY REUND
2
Curtis R. Fulton, received the instructions from you or your
authorized agent. However, I would be perfectly willing to
attest to what our records show, if necessary. Major Fulton
is now employed by the General Services Administration here in
Washington, if it is necessary to consult with him.
If I can be of any further assistance, please let me know.
John T. Calkins
Executive Director
Enclosure
BERALO R FORD LIBRARY
From NRCC--
August 19, 1970--John R. Stiles, Grand Rapids,
Printing Costs--$2,000
August 21, 1970-Robert Hartmann--Printing--$500
August 25, 1970--Robert Hartmann--Travel--$686.50
cok
February 5, 1971--Nancy Grof, Grand Rapids,
Professional Services--$200
From RNFAC--
October 27, 1970--Ford for Congress Committee--$250
November 4, 1970--Latvians for Ford--$2,000
November 4, 1970--Veterans for Ford--$2,000
November 20, 1970--Latvians for Ford--$1,500
November 20, 1970--Veterans for Ford-$1,260.63
November 20, 1970--In-Sight, Inc., Grand Rapids,
Professional Services--$3,697.57
FORD A LIBRARY GERALD
196 8
NRFAC -
Oct ;24
Photo-Riputs - GR- admiliari
70. to
Plainfuld Pu. Shify Nume- -
96.60
Ford to Carg Com, -
500, 00
NN /
5thoil Mp. Can 6-R
1,000 N
Dr 6
buald Fm. - This carld he haverhing) 46.00 n
Great FORD
1968
NRCC
Jan 29
Kent County Mich Ny Fin. Car. - GR
1,000
Jane 10
L-RF- Inamel
10370
Mar 2
\
3675
tept 17
- Jacid Liadwship
106-
5ur 26
- Trank
1985
Oct 16
on Time , Suly d Pub.
430.00
-
-
Alneana Pule & evanding - 688.00
Bilding Baur Mrus - Bilding - 191.80
Daily acms- - - 217.28
Lawell Ledy - Lawil
- 216.64
faithment Nur. GR
7 240.80
22
GR Nurs. Magazino Mat Cents 224,00
1961
4.8
Franch (G-RF)
62.10
5-1
- -
80-65
5.62
- -
150,00
Oct 15
Frand
300.00
\
24
300,00
GERIALO a FORD LIBRARY
AM 1968
PMC
March I
11.00
\
July 27 15-
47,50
\
NW2
42,00
Sept n
-
46.30
1969
March 3
1
20.00
-
April 10
50.95
21
-
42,50
Jane 23
-
109.50
July is 11
19.00
7
aug 12
45:25
27
Printing
400.00
NN 17
84,60
GERALD R FORD LIBRA
45-603 EYE-EASE
45-703 20/20 BUFF
NATIONAL
Made
natl Rep. long. Comm. t
1
NRC
I
2
3
1970
1
/ 27
Hon. Gerald R. Ford
RJT
1350
1
2
2
3
225
Hon Gerald R. Ford
RST
950
3
4
4
5
4
2
Hon. y R Ford.
RET
X
65
45
5
6
6
7
6
4
Hon G. R. Lord
R&T
3200'
7
8
8
9
6
17
Hon & R. Ford
R9T
2250
9
10
11
Hon. G R.Ford
900
10
77
RJ7
11
12
12
13
918
How G. K. Ford
RIT
400
13
14
18
Hon G. R. Ford
1500
14
15
11
RET
15
16
16
17
17
18
1971
N
18
19
19
20
23
Hon G.R. Ford
Printing
u
50000
20
21
29
Hon. J.R. Ford
Printing
500
&
21
22
331
pton Dr. Gord
Printing
14500
22
23
414
Hon M.R. Ford
R9T
8700
23
24
5
24
Hon SR Ford
R4T
21
00
24
25
616
Hon J.R. Ford
RIT
1600
25
26
7119
Hon GR. Ford
RgT
10/502
26
27
830
Hon DR Ford
RJT
1800
27
28
10 923 27
Hon MR. Ford
R&T
6550
28
29
Hoo. D.R. Ford
K&T
1600
29
30
12
6
Non MR. Fone
RET
1600
30
31
12
10
Hon M.R. Ford
Printing
100 00 31
32
32
33
33
34
1972
34
35
17
Han M. R. Ford
R9T
1850
35
36
223
Hon YR. Ford
RJT
3200
36
37
912
Hord For Cony Comm
100000
37
38
810
Flord for Cony Comm
100000
38
39
39
40
40
common cause
2030 M STREET, N.W., WASHINGTON, D. C. 20036
John W. Gardner, Chairman
(202) 833-1200
Sen-
October 19, 1973
Honorable Claiborne Pell
325 Russel Senate Office Building
Washington, D.C.
Dear Senator Pell:
In considering the nomination of Representative Gerald Ford for Vice
President of the United States, Congress will establish historic precedents
for operation of the 25th Amendment. We believe the procedures Congress
adopts include: for its deliberations on a Vice Presidential nomination should
Adequate time for thorough investigation of the nominee's background,
views and character to ensure public confidence both in the nominee and
in the procedures Congress follows in considering the nomination;
Full public hearings and debate in both Houses of Congress, prefer-
ably televised so that the public can share in the proceedings as it does
in national nominating conventions.
Since the spring of 1972, well before the political conventions, Common
Cause has urged more thorough consideration of potential Vice Presidential
nominees. In recommending detailed scrutiny of Representative Ford's
qualifications, we do not suggest or anticipate any derogatory findings.
Rather, we seek the establishment of a precedent for thorough, intensive
review of any potential Vice President's record.
Common Cause believes in the need for full public financial disclosure
by all public officials in positions of influence. The U.S. Senate has
recently passed such a disclosure requirement for federal officers. Upon
that precent Common Cause recommends that the Rules and Administration
Committee obtain and make public the following information about Mr. Ford's
personal and campaign finances during the last five years:
Personal Financial Information (1968-1973)
1. Income tax returns
2. Statement of personal finances, enumerating:
(a) the amount and source of each item of income, each teard
GERALD
October 19, 1973
Page 2
of reimbursement for any expenditure, and each gift
(other than gifts from his wife or any member of his
immediate family) received by him or by him and his
wife jointly during the preceding calendar year which
exceeds $100 in amount or value, including any fee or
honorarium received in connection with delivery of a
speech, attendance at a convention or meeting, or pre-
paration of any article, and the monetary value of
subsistence, entertainment, travel, and other facil-
ities received by him in kind;
(b) each asset held by him, or by him and his wife jointly,
which has a value in excess of $1,000;
(c) each liability owed by him or by him and his wife jointly,
which is in excess of $1,000 as of the close of the
preceding calendar year;
(d) any transactions in securities or commodities by him,
or by him and his wife jointly, or by any person acting
on his behalf or pursuant to his direction during the
preceding calendar year if the aggregate amount involved
in the transactions exceeds $1,000;
(e) any purchase or sale, other than the purchase or sale of
his personal residence, of real property or any interest
therein by him or by him and his wife jointly, or by any
person acting on his behalf or pursuant to his direction,
during the preceding calendar year if the value of the
property involved in such purchase or sale exceeds $1,000.
All of the provisions in section 2 above are contained in S. 372,
recently passed by the Senate, in a section introduced by Senator
Howard Cannon, which would require all federal officials to provide
this comprehensive information on their personal finances. In addi-
tion, Common Cause recommends that the following information be made
publicly available:
3. Statement listing all business and professional positions held,
including partnerships, directorships, and others, plus all direct
and indirect financial relationships with other individuals, groups
and companies.
4. A complete disclosure of all campaign contributions and expenditures
associated with Rep. Ford's election campaigns of 1968, 1970, and
1972. This should include full disclosure of the contributions
GERALD R LIBRARY FORD
October 19, 1973
Page 3
raised prior to April 7, 1972 on his behalf and not disclosed in
the reports filed under the new 1972 campaign finance disclosure
law.
It is clearly in the national interest that all of the above infor-
mation be made part of the Rules and Administration Committee's report
on the nominee and that it be made available to the public as well as
the Congress well in advance of floor consideration of the nomination.
Sincerely
John W. Gardner
Chairman
FORD R. LIBRARY GERALD
GERALD R. FORD
MICHIGAN OFFICE:
FIFTH DISTRICT, MICHIGAN
720 FEDERAL BUILDING
110 MICHIGAN NW
GRAND RAPIDS 49502
Congress of the United States
Office of the Minority Leader
house of Representatives
Washington, D.C. 20515
October 22, 1973
The Honorable Peter W. Rodino, Jr.
Chairman
House Committee on the Judiciary
2137 Rayburn House Office Building
Washington, D. C.
Dear Mr. Chairman:
In accordance with our personal conversation and your requests, since
October 15, 1973 I have had delivered to you or your office the follow-
ing correspondence with enclosures:
(1) Letter dated October 16, 1973 to the Honorable Peter W.
Rodino, Jr., Chairman, House Committee on the Judiciary,
authorizing him to obtain from the Attending Physician
of the Congress any and all medical records concerning
me.
(2) Letter dated October 16, 1973 to the Honorable Peter W.
Rodino, Jr., Chairman, House Committee on the Judiciary,
authorizing him to obtain from the Clerk of the House any
and all records in his custody regarding me.
(3) Copies of my voting record from 1963 to date, in response
to telephone call of October 18, 1973 from staff of House
Committee on the Judiciary.
(4) Letter dated October 18, 1973 to the Honorable Peter W.
Rodino, Jr., Chairman, House Committee on the Judiciary,
enclosing certified copies of Part B of Financial Dis-
closure Report filed with the Committee on Standards of
Official Conduct for calendar years 1971 and 1972 from my
own personal files. The Committee had advised me it could
not supply Part B to others even with my consent.
(5) Letter dated October 19, 1973 to the Honorable Peter W.
Rodino, Jr., Chairman, House Committee on the Judiciary,
enclosing certified copies of Income Tax statements sub-
mitted by me to the Internal Revenue Service, the State
of Michigan, and the City of Grand Rapids, Michigan, for
the years .966 1967, 1968, 1969, 1970, 1971 and 1972
R
October 22, 1973
The Honorable Peter W. Rodino, Jr.
Page 2
(6) Letter dated October 22, 1973 to the Honorable Peter W.
Rodino, Jr., Chairman, House Committee on the Judiciary,
enclosing certified copies of Part B of Financial Dis-
closure Report filed with the Committee on Standards of
Official Conduct for calendar years 1968 1969 and 1970 from my
own personal files. The Committee had advised me it could
not supply Part B to others even with my consent.
In addition, I have written the following authorizations and waivers to
other persons who have custody of public and private records concerning
me that have been requested:
(a) Letter dated October 15, 1973 to the Honorable W. Pat Jennings,
Clerk U. S. House of Representatives, authorizing him to
make all records relating to me that are in the custody of
the Clerk to Committees of Congress concerned with my nomina-
tion and to other interested parties.
(b) Letter dated October 16, 1973 to the Honorable Melvin Price,
Chairman, House Committee on Standards of Official Conduct,
giving him consent to supply to the respective Chairmen of
the Committees of the House and Senate considering my nomina-
tion to be Vice President of the United States, all of the
public portion Part A) of the reports pursuant to House
Rule 44 that I have filed with the Committee since that Rule
has been in effect.
(c) Letter dated October 16, 1973 to Mr. Lester S. Jayson,
Director, Congressional Research Service, Library of Con-
gress, authorizing him to comply with requests from other
Members of Congress for biographical data and any other
published material in the files of the Library.
(d) Letter dated October 17, 1973 to Mr. Dana P. Miller, Manager,
Washington Regional Center, The Credit Bureau, Inc., P. 0.
Box 1617, Washington, D. C., instructing him to provide the
consumer report requested by Congressman Rodino.
(e) Letter dated October 19, 1973 to Mr. Kenneth R. Harding,
Sergeant at Arms, House of Representatives, requesting
that he allow the Federal Bureau of Investigation to examine
my checking account for the past 10 years; my salary account
for the past 10 years; and my retirement account.
October 22, 1973
The Honorable Peter W. Rodino, Jr.
Page 3
(f) Letter dated October 19, 1973 to Mr. Donald C. Alexander,
Commissioner, Internal Revenue Service, requesting that
the Internal Revenue Service institute an audit of my
income tax returns for the taxable years 1967 through
1972, inclusive. Requesting that I be provided with cer-
tified copies of all returns which I have filed for the
years 1965 through 1972, inclusive.
(g) Letter dated October 19, 1973 to Mr. Kenneth Harding,
Sergeant at Arms, House of Representatives, authorizing
Special Agent Carl Broden of the Federal Bureau of In-
vestigation to have access to and examine my salary account,
data relating to my loan account, and my checking account
since January 1, 1963. Authorization includes any trans-
actions on records relating to the above which may be on
file with the National Bank of Washington.
(h) Letter dated October 19, 1973 to United Virginia Bank/
First and Citizens, 515 King Street, Alexandria, Virginia,
authorizing the bearer, a Special Agent or Agents of the
Federal Bureau of Investigation, to examine the account of
Susan E. Ford (minor daughter) by Gerald R. Ford in the
United Virginia Bank/First and Citizens Bank.
(i) Letter dated October 19, 1973 to United Virginia Bank/
First and Citizens, 515 King Street, Alexandria, Virginia,
authorizing the bearer, a Special Agent or Agents of the
Federal Bureau of Investigation, to examine the account of
Steven M. Ford (minor son) by Gerald R. Ford in the United
Virginia Bank/First and Citizens Bank.
(j) Letter dated October 19, 1973 to the Honorable Robert H.
Michel, Chairman, House Republican Songressional Campaign
Committee authorizing the bearer, a Special Agent of the
Federal Bureau of Investigation, to examine any and all
records which may be on file with the Committee that relate
to me.
(k) Letter dated October 19, 1973 to Mr. John T. Calkins,
Executive Director, Republican Congressional Committee,
enclosing copy of letter of same date addressed to Con-
gressman Michel, asking Mr. Calkins to accommodate the
Special Agent of the FBI.
(1) Letter dated October 19, 1973 to Mr. George Bush, Chairman,
Republican National Committee, authorizing the bearer, a
Special Agent of the Federal Bureau of Investigation, to
R.
examine any and all records which may be on file with the
Committee that relate to me.
October 22, 1973
The Honorable Peter W. Rodino, Jr.
Page 4
I know you will agree with me that the sanctity of Federal Income Tax
returns should be kept inviolate regardless of the individual involved.
I would, therefore, reiterate my hope that you will not make public every
detail of my returns or permit them to be seen by unauthorized persons
while they are in your custody. However, I have no objection, if you
deem it proper, to your making a summary of the pertinent total amounts.
If any of the above items have failed to reach you, please let me know
and I will supply copies. I am as anxious as any Member of the 93rd
Congress to establish a sound precedent under the 25th Amendment of the
Constitution, which we framed in the 89th Congress.
Therefore, as I assured you in person, I am doing my best to cooperate
fully, not only with my colleagues in the Congress but also with the
full field investigation being conducted by the Federal Bureau of In-
vestigation, the Internal Revenue Service, the General Accounting Office
and other agencies. Although this is a novel experience for me, and cer-
tainly unprecedented in history, I hope, as you do, that it will result
in a greater public confidence in government.
Warm regards,
Herald personal R. 3nd
Gerald R. Ford, M. C.
GRF: RN
GERALD R. FORD
GERALD R. FORD
FIFTH DISTRICT, MICHIGAN
MICHIGAN OFFICE:
720 FEDERAL BUILDING
110 MICHIGAN NW
GRAND RAPIDS 49502
Congress of the United States
Office of the Minority Leader
house of Representatives
Washington, D.C. 20515
October 22, 1973
The Honorable Howard W. Cannon
Chairman
Senate Committee on Rules and Administration
305 Russell Senate Office Building
Washington, D. C.
Dear Mr. Chairman:
In accordance with our personal conversation and your requests, since
October 15, 1973 I have had delivered to you or your office the follow-
ing correspondence with enclosures:
(1) Letter dated October 18, 1973 to the Honorable Howard
W. Cannon, Chairman, Senate Committee on Rules and Ad-
ministration, enclosing certified copies of Part B of
Financial Disclosure Report filed with the Committee on
Standards of Official Conduct for calendar years 1971
and 1972 from my own personal files. The Committee had
advised me it could not supply Part B to others even
with my consent.
(2) Letter dated October 19, 1973 to the Honorable Howard
W. Cannon, Chairman, Senate Committee on Rules and Ad-
ministration, enclosing certified copies of Income Tax
statements submitted by me to the Internal Revenue Service,
the State of Michigan, and the City of Grand Rapids,
Michigan, for the years 1966, 1967, 1968, 1969, 1970,
1971 and 1972.
(3) Letter dated October 19, 1973 to the Honorable Howard
W. Cannon, Chairman, Senate Committee on Rules and Ad-
ministration, in reply to Senator Cannon's letter of
October 16, 1973, requesting the name and address of
all Medical Doctors, phychiatrists, and psychologists,
if any, who have treated me as a patient in the last
twenty years, to the best of my recollection.
(4) Letter dated October 22, 1973 to the Honorable Howard
W. Cannon, Chairman, Senate Committee on Rules and Ad-
ministration, enclosing certified copies of Part B of
Financial Disclosure Report filed with the Committee on
Standards of Official Conduct for calendar years 1968, 1969
and 1970 from my own personal files. The Committee had
GERALD FORD LIGHARY
October 22, 1973
The Honorable Howard W. Cannon
Page 2
advised me it could not supply Part B to others even
with my consent.
In addition, I have written the following authorizations and waivers to
other persons who have custody of public and private records concerning
me that have been requested:
(a) Letter dated October 15, 1973 to the Honorable W. Pat Jennings,
Clerk, U. S. House of Representatives, authorizing him to
make all records relating to me that are in the custody of
the Clerk to Committees of Congress concerned with my nomina-
tion and to other interested parties.
(b) Letter dated October 16, 1973 to the Honorable Melvin Price,
Chairman, House Committee on Standards of Official Conduct,
giving him consent to supply to the respective Chairmen of
the Committees of the House and Senate considering my nomina-
tion to be Vice President of the United States, all of the
public portion (Part A) of the reports pursuant to House
Rule 44 that I have filed with the Committee since that Rule
has been in effect.
(c) Letter dated October 16, 1973 to Mr. Lester S. Jayson, Director,
Congressional Research Service, Library of Congress, authorizing
him to comply with requests from other Members of Congress for
biographical data and any other published material in the files
of the Library.
(d) Letter dated October 17, 1973 to Mr. Dana P. Miller, Manager,
Washington Regional Center, The Credit Bureau, Inc., P. O.
Box 1617, Washington, D. C., instructing him to provide the
consumer report requested by Congressman Rodino.
(e) Letter dated October 19, 1973 to Mr. Kenneth R. Harding,
Sergeant at Arms, House of Representatives, requesting that
he allow the Federal Bureau of Investigation to examine my
checking account for the past 10 years; my salary account
for the past 10 years; and my retirement account.
(f) Letter dated October 19, 1973 to Mr. Donald C. Alexander,
Commissioner, Internal Revenue Service, requesting that
the Internal Revenue Service institute an audit of my income
tax returns for the taxable years 1967 through 1972, in-
clusive. Requesting that I be provided with certified copies
of all returns which I have filed for the years 1965 through 1972,
inclusive.
FORD
October 22, 1973
The Honorable Howard W. Cannon
Page 3
(g) Letter dated October 19, 1973 to Mr. Kenneth Harding,
Sergeant at Arms, House of Representatives, authorizing
Special Agent Carl Broden of the Federal Bureau of In-
vestigation to have access to and examine my salary account,
data relating to my loan account, and my checking account
since January 1, 1963. Authorization includes any trans-
actions on records relating to the above which may be on
file with the National Bank of Washington.
(h) Letter dated October 19, 1973 to United Virginia Bank/
First and Citizens, 515 King Street, Alexandria, Virginia,
authorizing the bearer, a Special Agent or Agents of the
Federal Bureau of Investigation, to examine the account of
Susan E. Ford (minor daughter) by Gerald R. Ford in the
United Virginia Bank/First and Citizens Bank.
(i) Letter dated October 19, 1973 to United Virginia Bank/
First and Citizens, 515 King Street, Alexandria, Virginia,
authorizing the bearer, a Special Agent or Agents of the
Federal Bureau of Investigation, to examine the account of
Steven M. Ford (minor son) by Gerald R. Ford in the United
Virginia Bank/First and Citizens Bank.
(j) Letter dated October 19, 1973 to the Honorable Robert H.
Michel, Chairman, House Republican Congressional Campaign
Committee, authorizing the bearer, a Special Agent of the
Federal Bureau of Investigation, to examine any and all
records which may be on file with the Committee that relate
to me.
(k) Letter dated October 19, 1973 to Mr. John T. Calkins,
Executive Director, Republican Congressional Committee,
enclosing copy of letter of same date addressed to Con-
gressman Michel, asking Mr. Calkins to accommodate the
Special Agent of the FBI.
(1) Letter dated October 19, 1973 to Mr. George Bush, Chairman,
Republican National Committee, authorizing the bearer, a
Special Agent of the Federal Bureau of Investigation, to
examine any and all records which may be on file with the
Committee that relate to me.
I know you will agree with me that the sanctity of Federal Income Tax
returns should be kept inviolate regardless of the individual involved.
I would, therefore, reiterate my hope that you will not make public every
FUND
GERALD
October 22, 1973
The Honorable Howard W. Cannon
Page 4
detail of my returns or permit them to be seen by unauthorized persons
while they are in your custody. However, I have no objection, if you
deem it proper, to your making a summary of the pertinent total amounts.
If any of the above items have failed to reach you, please let me know
and I will supply copies. I am as anxious as any Member of the 93rd
Congress to establish a sound precedent under the 25th Amendment of the
Constitution, which we framed in the 89th Congress.
Therefore, as I assured you in person, I am doing my best to cooperate
fully, not only with my colleagues in the Congress but also with the
full field investigation being conducted by the Federal Bureau of In-
vestigation, the Internal Revenue Service, the General Accounting Office
and other agencies. Although this is a novel experience for me, and cer-
tainly unprecedented in history, I hope, as you do, that it will result
in a greater public confidence in government.
Warm personal regards,
Herold R. and
Gerald R. Ford, M. C.
GRF: RN
FORD A. LIBRARY GERALD
October 24, 1973
Mr. Gary Lawson
c/o Mr. James Duffy
Privileges and Elections
Sub-Committee
Senate Rules Committee
Capitol Hill
Washington, D. C. 20515
RE: Ford for Congress Committee
Dear Mr. Lawson:
Confirming our telephone call this afternoon, I
am enclosing copies of 8 letter I received from
"The Committee to Re-Elect Jerry Ford" dated
April 6, 1972 and a typewritten list dated
April 25, 1972 of checks received from that
Committee. It is my opinion that the list was
prepared by my then secretary, Mrs. James LaBan
(Derothy). Mrs. LaBan is no longer in my employ
but she can be reached at 602-885-6392.
Yours very truly,
BRIT GORDON
cc: Mr. Ford's office
GERALD R LIBRARY FORD
Dow
CHARLES T. MARCK
DIRECTOR, GOVERNMENT RELATIONS
DOW CHEMICAL U.S.A.
GOVERNMENT AFFAIRS
1825 K STREET, N.W.
202-296-1915
WASHINGTON. D. C. 20006
October 26, 1973
9:55
Rachel in Tom Lankford's office (52641) called in
answer to our questions regarding the costs of the
newsletter:
Estimate of cost of printing
$117.00 printing on
newsletter?
both sides of paper
Number printed?
21,729
Cost include paper and
$117 includes paper
envelopes?
but GPO furnishes
envelopes. Tom
Lankford has to print
the address on the
envelopes and this
costs $65.19
These figures were based on
the last printing of the
newsletter
182.00 117.00 per week, FORD
65.00
Dorothy
GERALD R. LIBRARY
Ford, Gerald R.
1969
Balam tind 1968
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1969
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28
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25216
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18
add plates cut
149
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7538
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25331
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5350
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23625
23
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18750
June
2
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25126
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300
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25088
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139
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24902
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2080
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to
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150AA
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24996
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100000
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24993
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24934
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n/c
aug
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200cc
nc
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1970
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24901
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24916
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140
1400
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1247
Sept
15
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18
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7445
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24
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Ryn headry you pgm
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8750
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24786
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2
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860
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24825
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ant
210
/-
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9025
100000
8
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55AA
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2500
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23412
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stamping CC
23412
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1800
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18
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#
9537
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25
N/A
GERALD LEGRARY
FORD, GERALD R.
found 1970
1971
2532
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360
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1050
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7413
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87502
15313
19
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24636
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24659
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march
/
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3430
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24618
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32
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1448
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2060
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HARY
FORD, GERALD R.
1971
7
april
20 holyer me
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25
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to
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792 RNFAC
1970
21
7
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24800
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19
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50
20
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24485
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54
1705
May
28
health ns. rayn
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24800
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5
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24433
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176556
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109
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74
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7
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30
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10
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2005
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28
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1968
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24800
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1972
Jan
13
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28
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23872
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2
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20742
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40417
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24800
127-
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24
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364
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12371
26663
29
Repre letter you program graduate lith
7800
39
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24800
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1
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80
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Rec /
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28
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#601
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10
newsith EMD pager per
24300
127-
16
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25AA
6950
24
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2364
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12371
2/2/2013
29
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7800
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24800
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31
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80
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2x840
124-
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1972
2
July 31 31 Ryno mushith 2nds page - /mp.30400 36
16
40
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360
31
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5600
40-
1
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5600
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22958
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24800
127
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23059
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100
1000
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24800
124-
29 add plates cut
29
290
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15
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24800
130-
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15
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22920
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22908
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24800
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15
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4160
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22768
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6330
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52
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39
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1972
new
30
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5000
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1000
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3925
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5500
49850
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20
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23583
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2x800
130-
27
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2356
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herseith-2005 progre- 1pm
24800
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1
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24800
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newslith 2ml puper
24800
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129
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/
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24800
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5
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10-
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14
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pr.ppm
24800
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23307
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2y800
124-
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25A
256
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Regn action m thing The seme eyes
100
27
Sent California
100
2750
28, Enloys
23299
68190
FORD, GERALD R.
1973
Credit Bul 7nd
184824
Jan
4
Envelope run
22606
6782
5
healith 2 sids peper
24800
124
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8
Rigro hearsletter beendings
8-
12
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22515
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20
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23MA
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29
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40
400
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Jan
30
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3c
must
4350
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feb
5
Regu newslith 2mg page Am 24M
126
1
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Rippo graduate letter you pepr 550 500
$48
50
15
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54850
26
add plates cut
82
820
6964
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2
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22084
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2
newselth 2ms- paper
23M
115-
1
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21455
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22500
11350
12
13
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72/50
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3925
23
Both Hutun Invoice
pr MiL.
3948
30
add plate cut
88
880
27
177
april
3
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2710
8130
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Repro newslith 2nr jope pup
22M
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6
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21961
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165500
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20
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11650
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21915
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30
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25
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Kb
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4
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21895
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221TT
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21848
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16214
87925
29
add plates cut
83
850
#
FORD, GERALD R.
1/973
may
30
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1
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22580
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37MH
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294
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21826
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201
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14
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27
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39
390
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Sept
/
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149884
13
2 only R pm.
22500
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21815
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5
health 2 no paper pt
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37A02
GERALD R. FORD
November 2, 1973
The records of the following bank accounts relative to Gerald R. Ford
are in our office.
Sergeant at Arms
Central Bank
Union Bank - Attorney Account
Union Bank - Fifth District Account
Old Kent Bank - Ford for Congress
National Capital Bank Washington - Minority Leadership Account.
Sergeant at Arms and Central Bank:
Our records on these two accounts include cash receipts and cash
disbursement journals, deposit slips, check books, cancelled checks and bank
statements. Cash receipts and cash disbursement journals go back to
approximately 1959. Bank account records to approximately 1964.
Union Bank - Attorney, Account:
The attorney account records and summaries of each years transactions
are prepared and submitted to us by Eleanor Todish, a former secretary of
Mr. Ford. We do not have the deposit slips and cancelled checks regarding
this account.
Union Bank - Fifth District Account:
All records, including deposit slips, cancelled checks and bank
statements for 1967 through September 30, 1973 are physically in our office.
These were transferred here from Mr. Ford's Washington Office during the week
of October 22nd. This account is handled in total by Mr. Ford and his
Washington staff. We have never been involved with this account and were
totally unfamiliar with the nature of its transactions. Internal Revenue
has furnished us with copies of schedules from this account for years 1967
through 1972. It is evident that Mr. Ford uses this account as a clearing
account for the Honorariums he receives for his speaking engagements. The
checks are deposited in full, including travel expenses, into the account with
the honorarium portion being transferred to either Sergeant at Arms or Central
Bank. This leaves the original purchase of airline tickets and related expenses
and their reimbursement as offsets in this account and they have never been
considered in the preparation of Mr. Ford's tax returns.
Old Kent Bank - Ford for Congress Account:
The records of the Ford for Congress account were obtained from Mr.
Britton Gordon as requested by Internal Revenue Service. This account is
purely political and was organized for Mr. Ford's 1972 campaign. The account
has been closed with its remaining balance being transferred to the Friends of
Gerry Ford account under the control of Walter Russell.
GERALD ? FURO
- 2 -
National Capital Bank, Washington - Minority Leadership Account:
This account is provided Mr. Ford because of his leadership position
and is located at the National Capital Bank in Washington D.C. It is under
the direct control of Mr. Ford. Again, the records were brought to our office
for investigation by Internal Revenue. I.R.S. has provided us with a complete
schedule of all receipts and disbursements for the period of 1967 through 1972.
As in the case of the Fifth District account we were totally unaware of its
existance, or the nature of its transactions, and have never considered it in
the preparation of Mr. Ford's tax returns.
Working Papers and Tax Returns:
We have on file in our office all of Mr. Ford's tax returns since
1949. In addition we have complete sets of working papers relative to the preparation
of his tax returns from 1963. These working papers include a continuing trial
balance of Mr. Ford's assets, liabilities and net worth on a cost basis. Each
years transactions from the Sergeant at Arms and Central Bank journals are posted
to these worksheets after appropriate adjustments. These worksheets become the
source of information for Mr. Ford's tax returns.
GERIALO A FORD
GERALD R. FORD
November 2, 1973
The records of the following bank accounts relative to Gerald R. Ford
are in our office.
Sergeant at Arms
Central Bank
Union Bank - Attorney Account
Union Bank - Fifth District Account
Old Kent Bank - Ford for Congress
National Capital Bank Washington - Minority Leadership Account.
Sergeant at Arms and Central Bank:
Our records on these two accounts include cash receipts and cash
disbursement journals, deposit slips, check books, cancelled checks and bank
statements. Cash receipts and cash disbursement journals go back to
approximately 1959. Bank account records to approximately 1964.
Union Bank - Attorney Account:
The attorney account records and summaries of each years transactions
are prepared and submitted to us by Eleanor Todish, a former secretary of
Mr. Ford. We do not have the deposit slips and cancelled checks regarding
this account.
Union Bank - Fifth District Account:
All records, including deposit slips, cancelled checks and bank
statements for 1967 through September 30, 1973 are physically in our office.
These were transferred here from Mr. Ford's Washington Office during the week
of October 22nd. This account is handled in total by Mr. Ford and his
Washington staff. We have never been involved with this account and were
totally unfamiliar with the nature of its transactions. Internal Revenue
has furnished us with copies of schedules from this account for years 1967
through 1972. It is evident that Mr. Ford uses this account as a clearing
account for the Honorariums he receives for his speaking engagements. The
checks are deposited in full, including travel expenses, into the account with
the honorarium portion being transferred to either Sergeant at Arms or Central
Bank. This leaves the original purchase of airline tickets and related expenses
and their reimbursement as offsets in this account and they have never been
considered in the preparation of Mr. Ford's tax returns.
Old Kent Bank - Ford for Congress Account:
The records of the Ford for Congress account were obtained from Mr.
Britton Gordon as requested by Internal Revenue Service. This account is
purely political and was organized for Mr. Ford's 1972 campaign. The account
has been closed with its remaining balance being transferred to the Friends of
Gerry Ford account under the control of Walter Russell.
- 2 -
National Capital Bank, Washington - Minority Leadership Account:
This account is provided Mr. Ford because of his leadership position
and is located at the National Capital Bank in Washington D.C. It is under
the direct control of Mr. Ford. Again, the records were brought to our office
for investigation by Internal Revenue. I.R.S. has provided us with a complete
schedule of all receipts and disbursements for the period of 1967 through 1972.
As in the case of the Fifth District account we were totally unaware of its
existance, or the nature of its transactions, and have never considered it in
the preparation of Mr. Ford's tax returns.
Working Papers and Tax Returns:
We have on file in our office all of Mr. Ford's tax returns since
1949. In addition we have complete sets of working papers relative to the preparation
of his tax returns from 1963. These working papers include a continuing trial
balance of Mr. Ford's assets, liabilities and net worth on a cost basis. Each
years transactions from the Sergeant at Arms and Central Bank journals are posted
to these worksheets after appropriate adjustments. These worksheets become the
source of information for Mr. Ford's tax returns.
COMMUNITY
The Riggs National Bank
of
Washington, D. C.20009
UNIVERSAL OFFICE
CONNECTICUT AVENUE AND T STREET, N.W.
OLEN F. THOMPSON
(202) 624-2843
VICE PRESIDENT AND MANAGER
November 2, 1973
Mr. Charles T. Marck
1825 "K" Street, N. W.
Washington, D. C. 20006
Dear Mr. Marck:
In order to complete the file of papers we have provided you
with on the Committee to Re-Elect Jerry Ford, we are enclosing a copy
of the letter we sent you acknowledging the bank account. Also, we
are enclosing a copy of the resolution you provided us at the time
the account was opened.
Very truly yours,
C. V. Freedman
Assistant Vice President
Assistant Manager
CVF:1f
Enclosures
GERALD A. FORD LIBRARY
Congress of the United States
house of Representatives
JOHN R. RARICK
COMMITTEE:
6TH DISTRICT, LOUISIANA
Clashington, D.C. 20515
AGRICULTURE
November 2, 1973
Prince 1964
The Honorable Gerald R. Ford
H-230
U. S. Capitol
Dear Jerry:
It has been brought to my attention that your name has
been associated with a group known as the Bilderburgers.
This was reported in your biography in Who's Who in
America. The Bilderburgers, I am given to understand,
are a secret or quasi-secret international organization
or movement which has been linked with representatives
of foreign governments and international people of
great wealth and influence, whose aims may or may not
coincide with those of the American people.
Inasmuch as President Nixon has nominated you for the
office of Vice President of the United States, a
decision in which I will be called upon to cast my
people's vote, I would greatly appreciate your advising
me if you have ever been a member of the Bilderburgers
or directly participated in any of their functions.
If your answer is in the affirmative, will you kindly
supply me or the committees charged with investigating
your qualifications to hold the office of Vice
President with a detailed explanation so that the
American people can know fully who the Bilderburgers are
and what is their goal and mission.
I would greatly appreciate your early reply.
Sincerely,
John R. Rarick
Member of Congress
JRR:cf
CC: Honorable Peter W. Rodino, Jr., Chairman, House
Judiciary Committee
Honorable James O. Eastland, Chairman, Senate
Judiciary Committee
DERALD
R.
FORDS
LIBRARY
MEMORANDUM
TO: BENTON L. BECKER
FROM: RICHARD M. HABER
DATE: NOVEMBER 2, 1973
SUBJECT: COMPARISON BETWEEN INFORMATION REQUESTED BY COMMON CAUSE AND
MATERIAL SUBMITTED OR AUTHORIZED TO SENATOR CANNON BY GRF
REQUESTED BY COMMON CAUSE
SUBMITTED OR AUTHORIZED BY GRF
1. Income tax returns (68-73)
1. Tax returns (66-72)
2. Statement of personal finances:
2.
a. Amount and source of income
a. Tax returns; Part B financial
disclosure reports (68-72)
b. Reimbursements for any
b. Tax returns (?)
expenditure.
C. Gifts received exceeding $100
C. ?
d. Honorariums
d. Tax returns; Part B
e. Montary value of subsistence,
e. ?
entertainment, travel or other
facilities received by him in
kind.
f. Assets
f.
g. Liabilities
g.
h. Transactions in securities or
h. Tax returns: (i.e. Capital
commodities during preceding
Gains and losses) ; Part B
calendar year.
(?)
i. Purchase or sale of real pro-
i. Tax returns (Capital Gains)
perty during preceding calendar
year.
3. Business and professional positions. 3
4. Financial relationships with others. 4. Tax returns; Part B (if income
produced)
5. Campaign contributions and ex-
penditures:
a. 1968, 1970, 1972
a. Records from Clerk of House,
Republican Congressional
Campaign Committee, Republican
National Committee
b. Those not required by law
a. Amounts reflected in above
prior to 4/7/72.
records - names not available.
R FORD LIBRARY
GERALD
Department of the Treasury / Internal Revenue Service / Washington, D.C. 20224
Commissioner
NOV 13 1973
Honorable Wilbur D. Mills
Chairman
Joint Committee on
Internal Revenue Taxation
House of Representatives
Washington, D. C. 20515
Dear Mr. Chairman:
I am enclosing a copy of a letter from Congressman Ford dated
November 13, 1973, relative to the examination of his tax returns for
the years 1967 - 1972, inclusive.
Mr. Ford requested that I make available to the Joint Committee on
Internal Revenue Taxation information reflecting the scope of this exam-
ination, the issues raised and the overall results of the examination.
He also requested that this information be made available to the Chairman
of the appropriate committees concerned with his confirmation.
The information referred to in Mr. Ford's letter is furnished herewith
for your use and for dissemination in accordance with Mr. Ford's request.
With kind regards,
Sincerely,
Due C Mynda
Donald C. Alexander
Enclosures: copy of letter dated 11-13-73
13 page memorandum
FORD a GERALO LIBRARY
GERALD R. FCRD
MICHIGAN OFFICE:
FIFTH DISTRICT, MICHIGAN
720 FEDERAL BUILDING
110 MICHIGAN NW
GRAND RAPIDS 49502
Congress of the United States
Office of the Minority Leader
house of Representatives
Washington, D.C. 20515
November 13, 1973
Mr. Donald C. Alexander
Commissioner
Internal Revenue Service
Washington, D. C. 20224
Dear Commissioner Alexander:
I received your report dated November 9, 1973, relative to the
audit of my income tax returns for the taxable years 1967-1972,
inclusive.
It would be appreciated if you would make available to me
additional information which would reflect the scope of the
examination, all issues raised and the overall results of your
examination.
I realize this could involve a disclosure problem. However, as
an alternative and without regard to any possible statutory
restrictions on disclosure of such information, I would appreciate
it if you would make this information available to the Joint
Committee on Internal Revenue Taxation for their information
and use. Moreover, I request that all information furnished to
the Joint Committee be made available by the Joint Committee to
the Chairman of the appropriate committees concerned with my
confirmation for their use in any manner they deem advisable.
Sincerely, Herold R. Ford
Gerald R. Ford, M.C.
GRF: fd
FORD R. GERALD LIBRARY
-1-
DESCRIPTION OF RECORDS EXAMINED
This examination for the taxable year 1967 - 1972 was made at the
request of the taxpayer, Mr. Gerald R. Ford, in his letter dated
October 19, 1973, to Commissioner Alexander. He also stated in a
memorandum dated October 19, 1973, to Commissioner Alexander that
Mr. Robert McBain, his accountant, will have full power of attorney
(copies of these documents are in the file). On the same date,
October 19, 1973, we (Revenue Agents Joseph Miller and Albert Gaines,
P.O.D. Detroit, Michigan) were assigned the examination of the tax-
able years 1967 - 1972. Mr. Glenn Cagle, Chief, Audit Division,
Detroit, Michigan accompanied us to Mr. Cardoza's office, Director
of the Detroit District. Arrangements were made with Mr. McBain,
by telephone, to make the examination of Mr. Ford's records in his
office, Room 435 Old Kent Building, Grand Rapids, Michigan. The
following morning, October 20. 1973, we started our examination in
Mr. McBain's office. Mr. Kenneth VanNoord, CPA, a staff member,
explained to us the books and records and the method of accounting.
They keep a complete double entry set of books, using the cash method
of accounting, e.g., income is recorded when received and expenses
recorded when paid. A description of these records follow:
Cash Receipts Journals: This is a record of all monies
flowing into two bank accounts, the Central Bank,
Grand Rapids, and the Sergeant at Arms, Washington,
D. C.
Cash Disbursements Journals: This is a record of all
checks written on the Central Bank and Sergeant at
Arms Bank accounts.
Trial Balance: This serves as the general ledger. Bal-
ance sheet amounts of the prior year are carried
over to the current year. A separate trial balance
is prepared for each year. Journal totals reflect-
ing transactions for the year are posted to the trial
balance. Adjusting journal entries are also posted
to the trial balance. The trial balance is the
principal source for items of income and expense
that appear on the income tax returns.
Adjusting Journal Entries: These are journal entries
made to correct improper postings in the journals,
take into account attorney income, to set up depre-
ciation amounts, or any other necessary entries.
The accountants also keep workpapers which include deprecia-
tion schedules, combination schedules and other types of
schedules, such as prepaid interest.
-2-
Central Bank, Grand Rapids, Michigan Account No. 0764-0016
Deposit slips
Cancelled checks
Bank statements
The principal sources of monies that came into this
account are "rental income payments from the two-family
flat on Sherman Street in Grand Rapids, rental income
from the condominium in Vail, Colorado, a few honorariums
for speaking engagements, medical insurance refunds,
directors fees, and an occasional transfer of funds
from the Sergeant at Arms account. The checks written
from this account are generally for living expenses.
These include checks to cash which are usually cashed
at any one of several Safeway stores for pocket cash.
Groceries would also be purchased. Other expenditures
were made out of this account for medicines, payment
to maids, cleaners, beauty salons, house repairs, etc.
This account could be termed a household account.
Mrs. Ford signed most of the checks.
Sergeant at Arms Account - National Bank of Washington,
Account No. 0511-0121
The principal sources of monies received are his salary
checks as a member of Congress, honorariums received
for speaking engagements, travel expense reimbursements,
some of the rental income from the Sherman Street flat
and the Vail condominium, Director's fees from Rose Patch,
Ford Paint and Varnish Co., debenture bond interest and
monies borrowed.
Principal expenditures out of this account are for gaso-
line purchases, Federal income tax payments, contributions,
insurance payments, flowers, clothing, house repairs, some
airline trips, some household expenses, security purchases
for his children, various clubs, etc. Most of the checks
are signed by Mr. Ford.
Attorney Account - Union Bank, Grand Rapids
We did not examine this account. This account is handled
by Eleanor Todish, a former secretary of Mr. Ford. She
prepares and gives to the accountants a summary of the
year's transactions which are journalized. The income
and expenses are taken into account on the returns. The
principal sources of income are legal fees for services
rendered from Rapistan and Joe Brown & Sons, both Grand
Rapids firms. The principal checks written are for Bar
Association dues, some withdrawals by Mr. Ford, payments
to Eleanor Todish and a few payments to Mr. McBain for
accounting services. We did not examine this account for
the reason that the money amounts involved are small and
we have traced withdrawals by Mr. Ford to the Sergeant at
Arms account and the Central Bank account.
GERALD R. FORD
-3-
Forms 1099: We also received from the accountants, Forms
1099 for honorariums, and some interest and dividend
income.
In addition to the records kept by the accountants, leads in the
Sergeant at Arms account led us to several other accounts. These are:
1. Fifth District Account
2. Ford for Congress Account
3. Friends of Jerry Ford Committee
4. Minority Leader Account
1. Gerald R. Ford Fifth District Account
Account No. 932-524-9
Union Bank & Trust, Grand Rapids, Michigan
We received bank statements, cancelled checks and
most of the deposit slips. The principal source of
deposits are honorariums, reimbursement for travel
expenses and some political contributions. Checks
are issued for airline travel to various political
functions and to places where talks are given, trans-
fer of honorarium income to the Sergeant at Arms and
Central Bank accounts, for various office operating
expenses and checks to cash to supply him with funds
on his trips.
2. Ford for Congress Committee, Old Kent Bank
This account was opened during 1972 with an initial
deposit of about $38,450.00. The principal payments
were to Insight for Political Advertising for the 1972
campaign. The remainder in this fund was transferred
to the Friends of Jerry Ford Account. The analysis of
this fund indicated that it was a purely political fund.
3. Friends of Jerry Ford Committee
Union Bank & Trust Co., Account No. 933-463-8
This is a purely political fund controlled by Walter
Russell, an attorney in Grand Rapids. The source of
income is political contributions by individuals. The
expenses are for political activities. This fund was
opened on September 22, 1972.
4. Minority Leader Account of Gerald R. Ford
National Capital Bank, Account No. 202-345-8
This account is used to defray the expenses incurred
by Mr. Ford as the House Minority Leader. For this
purpose he received $250.00 a month plus $300.00 per
quarter. The principal expenditures are for House of
Representatives Restaurant, Michigan Bell Telephone
FORD
Company, Army and Navy Club, Blackistone, Inc. (flowers)
and others of a political nature.
-4-
Diaries: Mr. Ford's diaries had recorded in them the
date and place of his trips. He also recorded
in red figures in the date on which he gave a
talk the amount of the honorarium.
Stationery Account: Each representative received $4,200.00
a session which he can draw upon to operate his
office. He can receive any residue if not re-
elected, or if he pre-deceases his spouse or
children, the residue is payable to them.
Forms 942: We received from Mr. Ford copies of Employer's
Quarterly tax return for household employees for
the years 1967 - 1972.
Forms W-2: Copies of W-2's submitted to household employees
for the years 1967 - 1972.
We examined Forms 942, scheduled them and accepted them as
filed. We tied Forms W-2 to Forms 942.
R. FORD
LOW
-5-
AUDIT PROCEDURE
ACCOUNTANTS RECORDS 1967 - 1972
Sergeant at Arms and Central Bank
Accounts and Their Related Journals
Amounts shown on deposit slips were traced into the cash received
journals and into the bank statements. About 50% of cancelled
checks drawn on the Central Bank were examined. All checks to cash
were examined. Nothing significant was found. Examined almost all
of the cancelled checks drawn on the Sergeant at Arms account. Traced
selected checks into the cash disbursements journal. Nothing signi-
ficant was found.
Traced the cash receipts and cash disbursement journals to the trial
balances. All this checked out. Traced the trial balances to the
income tax returns. This checked out. Traced the adjusting journal
entries, which included a journal entry to take into account income
and expense from the attorney account, into the trial balance. This
tied in.
Prepared an analysis of Schedule C income and expense to determine
whether all honorariums appear on Schedule C. They do. All Schedule
C expenses were traced to their source.
Legal income consisting principally of legal fees from Rapistan
and Joe Brown and Sons, were reported on Schedule C. Director's fees
from Rosepatch were reported.
Leads were found in the Sergeant at Arms account which led us to the
"Gerald R. Ford Fifth District Account" with the Union Bank in Grand
Rapids and to the "Minority Leader Account of Gerald R. Ford" with
the National Capital Bank in Washington, D. C. We requested the
cancelled checks, deposit slips and bank statements for both accounts.
GERALD R. FORD FIFTH DISTRICT ACCOUNT
A cancelled check analysis and deposit analysis was prepared. Initially,
we found that a number of deposit slips were missing. We requested these
and received some of them, but were told that the balance of the missing
deposits slips could not be found. However, with the use of the diary
and Mr. Ford and Mr. Buchen's assistance, most of the unidentified
deposits were explained. (Mr. Buchen is a Grand Rapids attorney and
a former law partner of Mr. Ford.)
This account was used as a conduit to funnel the honorariums into the
Sergeant at Arms account, which in turn appeared as an item of gross
income in Schedule C.
-6-
The honorariums were traced from the diary into cash receipts with
a few exceptions which were subsequently explained after research
by Mr. Ford, his staff and Mr. Buchen. Cancelled checks from this
account for honorariums transferred principally to the Sergeant at
Arms account, and a small number of them to the Central account
were traced, and ultimately appeared as income on Schedule C by
prior tracing. Expense items were examined and are explained in
the "Examination Results" part of this narrative.
With respect to honorariums for 1967, we encountered difficulty in
tracing these. Reconciliation of honorariums recorded in the diary
and in the receipts journal indicated an amount of $236.50 more in
the receipts journal than in the diary. This was not pursued any
further.
MINORITY LEADER ACCOUNT
An analysis was made of cancelled checks and deposits of this account.
Expense items were examined and are explained in the "Examination
Results" part of this narrative.
GRAND RAPIDS MUTUAL FEDERAL SAVINGS & LOAN ASSOCIATION
This is a savings account in the name of "Hon. Gerald R. Ford &
Elizabeth B. Ford." The ledger sheet and signature card were re-
ceived from the bank. Withdrawals and deposits were traced with
the exception of a number of $33.75 deposits. Interest income from
this account was properly reported. In view of the small amount
these items were not questioned at this time. However, source of
these deposits will be verified at a later date.
FRIENDS OF JERRY FORD COMMITTEE
UNION BANK AND TRUST CO.
GRAND RAPIDS, MICHIGAN
Mr. Walter Russell, a Grand Rapids attorney, is chairman of this
account. He provided us with Xerox copies of the account and listings
of contributors' names. Cancelled checks were analyzed and deposits
reconciled to the amount of contributions. This is a political account.
No personal benefits to Mr. Ford were found.
-7-
Results of Examination
On November 2, 1973 we were advised that an interview had been arranged with
Mr. Ford and reservations were made for our trip to Washington, D. C. On
November 3, 1973 we met with Mr. Ford and Mr. McBain to discuss the request
for additional information and determine what records were available to
satisfy the request and expedite the audit. At the meeting we discussed
items previously included in 1972. We also made arrangements to receive
the diaries from Mr. Ford for our inspection and analysis. This meeting
and a subsequent meeting on November 7, 1973 included a discussion of the
following issues.
Auto Depreciation and Expense
The return reflects the deduction of auto expense and depreciation for each
of the years. We were previously informed that since Mr. Ford was the
Minority Leader of the House a chauffeur driven automobile was provided for
the fulfillment of these duties.
Mr. Ford stated that the auto was depreciated due to the fact that he has
unusually long hours and does not like to work his chauffeur over 40 hours
a week. He also stated that he has extensive travel by auto for honorarium
speeches, travel to and within his home district and that on occasions it
is necessary for his wife to attend functions when he is not available, thus
requiring the use of the personal auto.
We considered an adjustment for the years 1967 and 1968 based on the fact that
the taxpayers depreciated two autos at 50% business usage. Since the adjustment
would result in a small tax change, and in view of the fact the statute of
limitations had expired no adjustments were made for these years.
Dues and Entertainment
Dues and Entertainment were initially questioned because of the lack of
documentation and lack of knowledge by the agents of the business relation-
ship of the expenditures at the various clubs.
Mr. Ford explained the membership and purpose for each of the facilities as
well as what clubs he considered business as distinguished from those handled
as personal expenditures. Mr. Ford charged to his drawing account as non-
deductible personal expenses amounts paid to Burning Tree Club, Congressional
Country Club, Henry Smith Flowers, University Club, Blackistone (flowers),
Fostoria Glass Co., and Gandels (liquors and wines) and others. The records
substantiate Mr. Ford's statements that where there was no business purpose
these amounts were treated as personal in the Sergeant at Arms and the
Central Bank accounts. Payment of all expenses were verified by our
inspection of the cancelled checks.
GENALD
-8-
Contributions
Several Contributions were questioned due to the lack of knowledge about
the organization in the Grand Rapids area. The larger contributions
claimed on the return were as follows:
Grand Rapids Board of Education
Scholarship Fund
$1,000
YMCA
250
National Football Foundation
Building Fund
400
Vail Clinic
550
UFCS Committee of 100
400
In each case the contributions were accepted as being allowable as a
result of our discussion with Mr. McBain and inspection of the cancelled
checks. Nominal contributions were checked under Code Section 170(c) and
are accepted as correct by inspection of the cancelled checks.
Depreciation - Vail, Colorado
The prior RAR contained a reviewers comment concerning depreciation with
regard to Section 179. We also felt that an issue should be raised as to
the use of 200% depreciation since the condominium was first depreciated
in 1970.
The cut off date for the use of 200% depreciation for this type of
property was 7/25/69.
The records presented to us substantiated the fact that the purchase
contract was signed and an initial deposit was made on 6/25/69 supported
the use of both 200% declining balance depreciation and additional first
year depreciation. The basis for depreciation purposes was properly
reduced prior to computing depreciation.
Basis of Ford Paint and Varnish Stock and Debenture Interest Income
The information received from Mr. McBain's office and Kent County records
compared with the sale of stock on the return reflected a difference in
the number of shares. The records of Kent County revealed that Mr. Ford
received 651 1/4 shares of stock as an inheritance from the estate of his
father, Gerald R. Ford. The 1967 tax return discloses the sale of 1076 1/4
shares of stock of Ford Paint and Varnish on 6/67.
BRALD
-9-
Mr. Ford stated that he did purchase shares of common stock of Ford Paint
and Varnish before or during World War II, that he did not remember the
purchase price but that the stock was sold in 1967 to Detroit Paint Co.
The valuation of the 651 1/4 shares of stock inherited was $11,114.34.
Due to the nominal amount of $935.91 for the remaining 425 shares the
basis was accepted as reported. He also stated that at the same time
the Debentures that he owned were extended for a period of five years
with an increase in the interest rate from 7% to 8%. The records maintained
in Mr. McBain's office also reflected that one interest payment for 1969
was received 1/2/70 and recorded in 1970 as interest income.
Repairs - Grand Rapids Rental House
We questioned the expense for a roof repair in the amount of $655.00 and
one other repair to the flat.
Mr. Ford stated that he did not remember the transactions other than the
persons renting requested that the work be done. He did state that for a
house that size (he described the house and number of rooms on each floor)
it would cost a lot more than that for a new roof. We accepted this item
based on the statements by Mr. Ford, and inspection of the two cancelled
checks in payment thereof.
Deposits
We discussed with Mr. McBain and Mr. Ford the fact that the list of
deposit tickets requested on 10/26/73 was not received in total and that
although numerous deposit tickets were received the source of some were
not identified. Mr. Ford explained the source of the 1972 deposits and
requested that a list of the particular items be submitted so that his
staff could trace them. The list was prepared and many deposits were
traced to sources not previously identified. The amounts of the remaining
unidentified deposits were nominal supporting the fact that the source of
the deposits was not from Honorariums. On this basis the remaining items
were not taxed to Mr. Ford.
Cash Available for Living Expenses
We had originally been informed by Mr. McBain that all income was deposited
to the bank (either S/A/A or Central). This meant that the only way of
obtaining cash for living expenses was to write a check to Cash. The
analysis of the checks to Cash or Safeway is as follows:
-10-
Central (W-1 - Household Acct.)
S/A/A - Mr. Ford
1967
3,380.00
3,600.00
1968
2,160.00
1,130.00
1969
2,190.00
1,940.00
1970
2,262.00
980.00
1971
3,000.00
3,350.00
1972
2,675.00 Maids pd. by Cash
225.00
Mr. Ford explained the absence of checks to cash as a combination of the
following:
(1)
In addition to the above amounts, Betty (his wife) also writes
checks to Farlington Beauty Salon in round amounts. The amounts
appear to be for more than her hair. He believes she is receiving
cash.
(2)
He was surprised himself to know that he can go through a week
spending $5.00 or less because of his numerous meetings and
lunches paid by others, particularly during the campaign season.
When he is on the road in his congressional district, all 3 meals
each day are paid for by some political or social group.
(3)
Mr. Ford went through his 1972 diary and informed us of the
following trips. As a result of the examination of Mr. Ford's
1972 diary and further discussion with him, the following
trips were identified:
1/1 - 1/6
Vacation - Vail, Colorado.
(Checks for $450.00 in 1971 - per Agent's
analysis of cancelled checks)
4/1 - 4/8
Palm Springs, Calif.
All expenses pd by 5th Congressional Dist.
Acct. - per Agent's analysis of cancelled
checks.
5/28 - 29
Winston - Salem, N.C.
Expenses Reimbursed -- Commencement Speaker
6/23 - 7/8
China Trip - official U.S. Trip
Expense money from 5th Congressional District
per Agent's analysis of cancelled checks -
Travel by U.S. Govt. & Republic of China
8/19 - 8/26
GOP Republican Convention & Orlando
Expenses paid by Republican Party
Orlando expenses paid by friends
10/16 - 11/7
Campaigning - Plane tickets and cash 5th
Cong. Dist. - per Agent's analysis of
cancelled checks
11/9 - 11/19
Jamacia
All bills paid by one in party - Expenses
totaled - Mr. Ford pd 1/4 of all expenses
by ck 437 - 11/29/72 - per Agent's analysis
of cancelled checks.
GERALD
11
12/18 - 12/31 Vail, Colorado
Checks to Lodge at Vail, Dec. 72 - $500.00
per Agent's analysis of cancelled checks
In addition to the above trips Mr. Ford stated that from Jan. - Oct. he made
75 other trips (Plane fare and cash for expenses paid by the 5th Dist. Acct.)
(4) Of the 4 children, 3 were away at school during 1972.
(5) Mr. McBain referred to the above Check Analysis and pointed
out the small amounts of checks to cash by Mr. Ford during
the campaign years.
We also prepared analysis of the plane fares and cash for each of the years.
At a later discussion Mr. Ford, stated, when asked about the number of times
he eats at the House of Representatives Restaurant personally and the cost,
that "the House session starts at 12:00 noon and he only eats there two
possibly three times a month." He also stated that the cost of his usual
lunch of cottage cheese and unsweetened grapefruit juice is very nominal.
As a result of discussions with the taxpayer and analysis of the cancelled
checks by the agents, it is our conclusion that there was sufficient cash
for miscellaneous living expenses. Substantial living expenses were paid
by check in 1972. The schedule below reflects amounts of cash available
for miscellaneous, out-of-pocket expenditures:
Checks written by Mr. Ford
225.00
Checks written by Mrs. Ford
2,895.00
Total
$3,120.00
Pd. for Domestic Help (Per 942's)
2,074.00
Total left
$1,046.00
Pd. by Cash per Journal Entry
408.61
Total Remaining for Cash Expenditure
$ 637.39
Minority Leader Account of Gerald R. Ford
Gerald R. Ford - 5th and District Account
An analysis of expenditures from the above two funds was made for each of
the years under audit. Numerous items were considered to be taxable before
receiving Mr. Ford's diary and the fact that we were unable to trace trips
to locations at certain times of the year. The discussion with Mr. Ford
informed us of the purpose of each account and the reason for payments to
Press. Intelligence, Inc., The Congressional Club, The Capitol Hill Club,
C & M Sunshine Club, Fostoria Glass Co. and numerous other parties. Payments
2010 P LIBRARY OTHER
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from the Minority Leader account in question were almost exclusively to
Army and Navy Club, House of Representatives Restaurant and the Capital
Hill Club. Mr. Ford stated that both the Capital Hill Club and the House
of Rep. Restaurant and places where he entertains other members of Congress
and constituents in the operation of his job as Minority Leader. It was
also noted that expenses of the Congressional CC and Burning Tree were
considered personal, or segregated from the previous items considered to
be entertainment except when Mrs. Ford entertains other members wives at
business functions (about once or twice a year). The expenses for the
above amounts were accepted based on the above information.
Payments from the 5th Congressional District account in question were
principally cash expenditures for travel and airline tickets which could
not be traced for any particular honorarium reported or reimbursement of
expenses deposited in the 5th District Account. An additional item in
question was the purchase of clothing for Mr. & Mrs. Ford through the
5th Congressional District. After receiving the diaries for the years
1967 - 1972, all of the plane travel tickets and cash advances were
accepted as legitimate political expenditures. The only item which was
adjusted was the clothing purchase for Mr. & Mrs. Ford in the amount of
$871.44 as identified below:
4/17/72
Milton Hoffman
632
200.00
6/20/72
Woodward & Lothrop
681
287.16
6/21/72
Lord & Taylor
682
224.12
6/20/72
Central Charge
683
160.16
Service
$871.44
This item has been adjusted and the taxpayers counsel has accepted the
addition to income for the purchase of clothing from the 5th Congressional
District account.
A distinction has been made between the above issue and the
$1,600.00 in checks reimbursing Mr. Ford for the expenses of
the China trip during 1972. The explanation as to the reason
for the reimbursement was as follows:
(1)
This was an official U.S. trip at the request of the
President of the United States.
(2)
It involved substantial travel throughout China - only
the second time U.S. citizens had visited China in many
years.
(3)
Due to the weather conditions, terrain and extensive
travel as well as promoting the U.S. image abroad so
as to develop relations between the two countries special
clothing was purchased specifically for this trip and would
not have been otherwise purchased. This special clothing
considered of special rain coats, wooden walking shoes,
OFFICE
short sleeve shirts.
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(4) Numerous items were purchased abroad - both clothing and
gifts for republican and democratic associates and
constituents.
It was concluded that under Rev Rul 71-449 the purchase of special
clothing specifically for the China trip and not worn now and gifts
to associates in Congress and the Senate as well as constituents
did not result in taxable income to the taxpayer.
One additional item included in the 5th Congressional District account
consisted of Check #785 dated 11/30/72 in the amount of $1167.00 for the
purchase of tickets to Vail, Colorado for the family Christmas Ski
Vacation. Mr. Ford believed that this amount has been repaid. He
instructed Mr. McBain to make the necessary reimbursement which had
been overlooked.
Diaries - Recepits
The analysis of the diaries resulted in several questions being asked
both Mr. McBain and Mr. Ford. In all cases the items were found to
be correct including a $2,000.00 honorarium shown in the diary in
December, 1972 but recorded on the books and reported as income in
January, 1973. It was learned that Mr. Ford records the honorarium at the
time it is expected, not necessarily when received.
Exemption - 1972 - Son - Michael
We received information from the accountants concerning the income reported
by Michael Ford. Michael's return reflected W-2 wages of $2,894.15. He
also received dividends amounting to $342.49, interest of $329.95 and
Capital Gains income of $266.49. The above total income amounted to
$3,833,07. Based on information received from the records inspected and
examined we were satisfied that the support test was met. He was also a
full time student for over five months of the year. Information regarding
the passive income (See 141 (ex.1) rules could not be verified
since the return was not provided; however, Mr. McBain stated that he
will check this item and prepare an amended return if necessary.