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This file contains:
Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank you note. 2 pgs. [Other Document], N.D.
Memo from Jon Rose to General Haig RE: Request for power of attorney from RN and PN. 1 pg. [Memo], 12/13/1973
Memo from General Haig to RN RE: Signatures requested for attached power of attorney. 1 pg. [Memo], N.D.
Unsigned power of attorney form by RN and PN appointing Dean S. Butler, Arthur B. Willis and John E. Scheifly as attorneys-in-fact to represent RN and PN before the California State Franchise Tax Board. 1 pg. [Other Document], N.D.
Letter from Martin Huff of the California State Franchise Tax Board to RN and PN RE: unfiled tax returns for the Nixon's California-based trust. 1 pg. [Letter], 12/7/1973
Letter from Martin Huff of the California State Franchise Tax Board to RN RE: Request for a signed release form. 1 pg. [Letter], 12/9/1973
California Revenue & Taxation Code Part 10 Personal Income Tax, Chapter 2 Administration of Tax, Article 2 Disclosure of Information. 1 pg. [Other Document], N.D.
Unsigned California State Franchise Tax Board confidentiality release form. 1 pg. [Other Document], N.D.
Letter from Dean S. Butler of Willis, Butler and Scheifly to Coopers & Lybrand RE: Legal opinion as to RN's California residency and obligation to file a California tax return. 5 pgs. [Letter], 8/16/1973
Memo from Jon Rose to General Haig RE: Request for power of attorney from RN and PN. 1 pg. (Duplicate - Not Scanned) [Memo], 12/13/1973
Memo from General Haig to RN RE: Signatures requested for attached power of attorney. 1 pg. (Duplicate - Not Scanned) [Memo], N.D.
Unsigned power of attorney form by RN and PN appointing Dean S. Butler, Arthur B. Willis and John E. Scheifly as attorneys-in-fact to represent RN and PN before the California State Franchise Tax Board. 1 pg. (Duplicate - Not Scanned) [Other Document], N.
Letter from Martin Huff of the California State Franchise Tax Board to RN and PN RE: unfiled tax returns for the Nixon's California-based trust. 1 pg. (Duplicate - Not Scanned) [Letter], 12/7/1973
Letter from Martin Huff of the California State Franchise Tax Board to RN RE: Request for a signed release form. 1 pg. (Duplicate - Not Scanned) [Letter], 12/9/1973
California Revenue & Taxation Code Part 10 Personal Income Tax, Chapter 2 Administration of Tax, Article 2 Disclosure of Information. 1 pg. (Duplicate - Not Scanned) [Other Document], N.D.
Unsigned California State Franchise Tax Board confidentiality release form. 1 pg. (Duplicate - Not Scanned) [Other Document], N.D.
Letter from Dean S. Butler of Willis, Butler and Scheifly to Coopers & Lybrand RE: Legal opinion as to RN's California residency and obligation to file a California tax return. 5 pgs. (Duplicate - Not Scanned) [Letter], 8/16/1973
Scholar Source Context
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26126184
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WHSF: Returned, 7-17
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document
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Source metadata
id
26126184
sourceUrl
contentType
document
title
WHSF: Returned, 7-17
description
This file contains:
Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank you note. 2 pgs. [Other Document], N.D.
Memo from Jon Rose to General Haig RE: Request for power of attorney from RN and PN. 1 pg. [Memo], 12/13/1973
Memo from General Haig to RN RE: Signatures requested for attached power of attorney. 1 pg. [Memo], N.D.
Unsigned power of attorney form by RN and PN appointing Dean S. Butler, Arthur B. Willis and John E. Scheifly as attorneys-in-fact to represent RN and PN before the California State Franchise Tax Board. 1 pg. [Other Document], N.D.
Letter from Martin Huff of the California State Franchise Tax Board to RN and PN RE: unfiled tax returns for the Nixon's California-based trust. 1 pg. [Letter], 12/7/1973
Letter from Martin Huff of the California State Franchise Tax Board to RN RE: Request for a signed release form. 1 pg. [Letter], 12/9/1973
California Revenue & Taxation Code Part 10 Personal Income Tax, Chapter 2 Administration of Tax, Article 2 Disclosure of Information. 1 pg. [Other Document], N.D.
Unsigned California State Franchise Tax Board confidentiality release form. 1 pg. [Other Document], N.D.
Letter from Dean S. Butler of Willis, Butler and Scheifly to Coopers & Lybrand RE: Legal opinion as to RN's California residency and obligation to file a California tax return. 5 pgs. [Letter], 8/16/1973
Memo from Jon Rose to General Haig RE: Request for power of attorney from RN and PN. 1 pg. (Duplicate - Not Scanned) [Memo], 12/13/1973
Memo from General Haig to RN RE: Signatures requested for attached power of attorney. 1 pg. (Duplicate - Not Scanned) [Memo], N.D.
Unsigned power of attorney form by RN and PN appointing Dean S. Butler, Arthur B. Willis and John E. Scheifly as attorneys-in-fact to represent RN and PN before the California State Franchise Tax Board. 1 pg. (Duplicate - Not Scanned) [Other Document], N.
Letter from Martin Huff of the California State Franchise Tax Board to RN and PN RE: unfiled tax returns for the Nixon's California-based trust. 1 pg. (Duplicate - Not Scanned) [Letter], 12/7/1973
Letter from Martin Huff of the California State Franchise Tax Board to RN RE: Request for a signed release form. 1 pg. (Duplicate - Not Scanned) [Letter], 12/9/1973
California Revenue & Taxation Code Part 10 Personal Income Tax, Chapter 2 Administration of Tax, Article 2 Disclosure of Information. 1 pg. (Duplicate - Not Scanned) [Other Document], N.D.
Unsigned California State Franchise Tax Board confidentiality release form. 1 pg. (Duplicate - Not Scanned) [Other Document], N.D.
Letter from Dean S. Butler of Willis, Butler and Scheifly to Coopers & Lybrand RE: Legal opinion as to RN's California residency and obligation to file a California tax return. 5 pgs. (Duplicate - Not Scanned) [Letter], 8/16/1973
citationUrl
collections
Richard M. Nixon's Returned Materials Collection
Returned White House Special Files
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Richard Nixon Presidential Library
White House Special Files Collection
Folder List
Box Number
Folder Number
Document Date
Document Type
Document Description
7
17
N.D.
Other Document
Handwritten Christmas note from Wm. And
Barbra Hollister to RMN and family..
Handwritten note specifying thank you note.
2 pgs.
7
17
12/13/1973
Memo
Memo from Jon Rose to General Haig RE:
Request for power of attorney from RN and
PN. 1 pg.
7
17
N.D.
Memo
Memo from General Haig to RN RE:
Signatures requested for attached power of
attorney. 1 pg.
7
17
N.D.
Other Document
Unsigned power of attorney form by RN and
PN appointing Dean S. Butler, Arthur B.
Willis and John E. Scheifly as attorneys-in-
fact to represent RN and PN before the
California State Franchise Tax Board. 1 pg.
7
17
12/07/1973
Letter
Letter from Martin Huff of the California
State Franchise Tax Board to RN and PN
RE: unfiled tax returns for the Nixon's
California-based trust. 1 pg.
7
17
12/09/1973
Letter
Letter from Martin Huff of the California
State Franchise Tax Board to RN RE:
Request for a signed release form. 1 pg.
Monday, August 10, 2009
Page 1 of 3
Box Number Folder Number Document Date
Document Type
Document Description
7
17
N.D.
Other Document
California Revenue & Taxation Code Part 10
Personal Income Tax, Chapter 2
Administration of Tax, Article 2 Disclosure
of Information. 1 pg.
7
17
N.D.
Other Document
Unsigned California State Franchise Tax
Board confidentiality release form. 1 pg.
7
17
08/16/1973
Letter
Letter from Dean S. Butler of Willis, Butler
and Scheifly to Coopers & Lybrand RE:
Legal opinion as to RN's California
residency and obligation to file a California
tax return. 5 pgs.
7
17
12/13/1973
Memo
Memo from Jon Rose to General Haig RE:
Request for power of attorney from RN and
PN. 1 pg. (Duplicate - Not Scanned)
7
17
N.D.
Memo
Memo from General Haig to RN RE:
Signatures requested for attached power of
attorney. 1 pg. (Duplicate - Not Scanned)
7
17
N.D.
Other Document
Unsigned power of attorney form by RN and
PN appointing Dean S. Butler, Arthur B.
Willis and John E. Scheifly as attorneys-in-
fact to represent RN and PN before the
California State Franchise Tax Board. 1 pg.
(Duplicate - Not Scanned)
7
17
12/07/1973
Letter
Letter from Martin Huff of the California
State Franchise Tax Board to RN and PN
RE: unfiled tax returns for the Nixon's
California-based trust. 1 pg. (Duplicate - Not
Scanned)
Monday, August 10, 2009
Page 2 of 3
Box Number
Folder Number
Document Date
Document Type
Document Description
7
17
12/09/1973
Letter
Letter from Martin Huff of the California
State Franchise Tax Board to RN RE:
Request for a signed release form. 1 pg.
(Duplicate - Not Scanned)
7
17
N.D.
Other Document
California Revenue & Taxation Code Part 10
Personal Income Tax, Chapter 2
Administration of Tax, Article 2 Disclosure
of Information. 1 pg. (Duplicate - Not
Scanned)
7
17
N.D.
Other Document
Unsigned California State Franchise Tax
Board confidentiality release form. 1 pg.
(Duplicate - Not Scanned)
7
17
08/16/1973
Letter
Letter from Dean S. Butler of Willis, Butler
and Scheifly to Coopers & Lybrand RE:
Legal opinion as to RN's California
residency and obligation to file a California
tax return. 5 pgs. (Duplicate - Not Scanned)
Monday, August 10, 2009
Page 3 of 3
LOCAL OF YOLKEY
Thank you
note
HONEY HILL RANCH
9300 S. W. 117th AVE.
271-3255 MIAMI 56, FLA.
DADE chistmas LADE Merry
President Elect 10 nixon
these are special Mineola
and family
Jangelox from old Ones Mia
experimental form (OVER)
of il. stay well and
Mr. Reboj will know
have the outstanding
admines tration which
you sou so well ad Barlro deserve.
Hollister
COUNCIL ON INTERNATIONAL ECONOMIC POLICY
WASHINGTON, D.C. 20500
December 13, 1973
TO:
General Haig
FROM:
Jon Rose
SUBJECT:
Request for power of attorney from President
and Mrs. Nixon
The documents attached at Tab A are a memo from you to the President
describing the power of attorney (also attached) which will enable
Mr. Dean S. Butler to represent the President and Mrs. Nixon before
the California State Franchise Tax Board.
We have received the two communications (attached Tab B) from the
Board. Messrs. Garment and Gemmill have agreed that Mr. Butler
should be asked to represent the President. Mr. Butler wrote the
opinion letter (attached Tab C) which we distributed at the press
briefing declaring that the President "was not a resident" under
California tax laws and, therefore, did not need to file a California
state income tax return. It should be assumed that a retainer will be
involved and that this representation will be on a compensated basis.
The power of attorney must be signed both by the President and Mrs.
Nixon. As soon as this has been accomplished, I will forward it to-
gether with the correspondence fremthe California State Franchise
Tax Board to Mr. Butler.
Attachments
A. Memo 10 the President
Power of Attorney
B. Letter to President Nixon from
Martin Huff, California State
Franchise Tax Board, 12/9/13
Letter to President and Mrs. Nixon
from Martin Huff, California State
Franchise Tax Board, 12/7/73
C. Letter to Coopers & Lybrand (N.Y.)
from Dean S. Butler, 8/16/73
THE WHITE HOUSE
WASHINGTON
MEMORANDUM FOR THE PRESIDENT
FROM:
General Haig
SUBJECT: Signatures requested for attached power of attorney
Attached is a power of attorney (TAB 1) for the years 1969 through
1973 to Mr. Dean S. Butler to handle the current controversy about
the California tax status.
Mr. Butler issued the opinion letter which we distributed at the
press briefing on your finances stating that in his view you were
not a resident under California tax laws and, therefore, had no
obligation to file the state tax return as President.
RECOMMENDATION:
That you and Mrs. Nixon sign the power of attorney attached
at Tab A. (Messrs. Garment, Gemmill and Rose concur in
this judgment.)
Attachment
TAB A - Power of Attorney
POWER OF ATTORNEY
Washington, D. C.
By Richard M. and Patricia R. Nixon, Taxpayers
We hereby appoint Mr. Dean S. Butler, Mr. Arthur B. Willis and
Mr. John E. Scheifly all of 606 South Olive Street, Los Angeles,
California 90014, phone number (213) 620-1650, as attorneys-in-fact to
represent the above taxpayers before the California State Franchise Tax
Board and any other related agencies with respect to their personal
income tax for the calendar years, 1969 to 1973, inclusive.
Said attorneys-in-fact (or any of them) shall, subject to the
revocation of this power-of-attorney, have the authority to receive
confidential information and the full power to perform on behalf of the
above taxpayers the following acts with respect to the above matters:
(for example)
To execute waivers (including offers of waivers)
of restrictions on assessment or collection of
deficiencies in the tax.
To execute consents extending statutory limits
for assets or the collection of taxes.
To execute closing agreements under the Revenue
and Taxation Code of the State of California.
To delegate authority or substitute another
representative.
To execute a waiver of the confidentiality pro-
visions imposed upon the Celifornia State
Franchise Tax Board by Section 19282 of the
California Revenue and Taxation Code.
Copies of all notices and other written comunications addressed to
the taxpayers should be sent to Mr. Dean S. Butler at 606 South Olive
Street, Los Angeles, California 90014, phone: (213) 620-1650.
This power-of-attomey revokes all prior povers-of-attomnsy and
tax information authorizations on file with the Callfornia State
Franchise Tax Board with respect to U.S same matters and years covered
by this instrument.
Date:
Richard M. Mixon
Patricia R. Nixon
MARTIN HUFF, Executive Officer
ATE OF CAMPONIA
ANCHISE TAX DOARD
CRAMENTO
December 7, 1973
Hon. Richard M. and Patricia Nixon
The White House
Washington, D.C. 20500
We understand that the "Coopers & Lybrand" report that you requested indicates
that a revocable trust, of which you are the beneficiaries, sold approximately
23 acres of property located in Orange County, California. Sections 17951 and
17952 of the Celifornia Revenue and Taxation Code provide for the taxation of
nonresident beneficiaries where income is from a California source. Gains
realized on the transfer of real property located in this state are considered
to be income from a California source.
Section 18405 (f) of the Revenue and Taxation Code provides that every trust
having gross income of in excess of $7,000 shall file a tax return. Section
18402 provides that a husband and wife having in excess of $7,000 in gross
income shall file either a joint or separate return.
The California Revenue and Taxetion Code subjects the entire taxable income of
a resident to an income tax. Section 17014 (b) of the Code provides that the
term "Resident" includes every individual demiciled in this state who is out-
side the state for a temporary or transitory purpose.
Since you and Mrs. Nixon registered to vote in Orange County, California, on
January E, 1970, it appears that or that date California because your domicile
of choice. Accordingly, will you please inform US of the basis for concluding,
if such is the case, that you and Yrs. Mixon are outside this state for other
than a temporary or transitory purpose.
A review of our files does not disclose a 1970 tax return for either the trust
or yourselves. If the required returns have been filed, please advise US as
to the none, address and identifying numbers used on the returns.
Please address your response to Martin Huff, Executive Officer, P. 0. Box 1468,
Sacremento, California 95807 (Perstack Aurostion). If further information is
needed, your representative may contact ine by phone at (916) 445-0408.
Your cooperation and prompt attention to this ratter will be appreciated.
With
MARTIN He i, Executive C".
OF CALIFORNIA
ANCHISE TAX BOARD
CRAMENTO
December 9, 1973
Hon. Richard M. Nixon
The White House
Washington, D.C. 20500
SUBJECT: California Personal Income Taxes, 1969 - 1972
Subsequent to our previous letter to you, the White Bouse is reported to
have issued a series of documents setting forth information respecting
your personal finances and tax liabilities. From the media reports of this
release, it appears to be your intent to place in the public domain your
personal financial and tax affairs. In light of this apparent intent, we
would appreciate your written authorization for the California Franchise
Tax Board to be relieved of the restrictions of Section 19232 of the
California Revenue and Taxation Code; which otherwise would preclude our
publicly discussing your state tax affairs under the present circumstances.
Because of the White House release and our legal constraints, absent your
authorization, we are placed in the unfortunate position of having to
uphold the law under very difficult circumstances.
Enclosed is a release which we would appreciate you (or someone holding
your power of attorney) signing and returning to us at your corliest
convenience.
We would also appreciate your forwarding to us under separate cover a
complete set of the series of documents you vere reported to have
released to the media yesterday and 2 copy of the Coopers ¿. Lybrand
report issued on your behalf.
Communications should be addressed to Martin Huff, Executive Officer,
P. O. Box 1468, Secremento, CA 95807 (Personal Attention).
Your cooperation in those watters is appreciated.
WITH
Martin Helf
Executive Officer
Enclosures
CALIFORNIA REVENUE & TAXATION CODE
Part 10. Personal Income Tax
CHAPTER 21. ADMINISTRATION OF TAX
Article 2. Disclosure of Information
19282. Penalty for disclosing information contained in the return.
Except as otherwise provided in this article, it is a misdemeanor for the
Franchise Tax Board or any member thereof, or any deputy, agent, clerk, or
other officer or employee of the state (including its political subdivisions)
who in the course of his or her employment or duty has access to returns,
reports, or documents required under this part, to disclose or make known
in any manner information as to the amount of income or any particulars
set forth or disclosed therein.
To: California State Franchise Tax Board
c/o Martin lluff, Executive Officer
P. 0. Box 1468, Sacramento, CA 95807
I hereby waive the confidentiality provisions imposed upon
the California State Franchise Tax Board by Section 19282
of the California Revenue and Taxation Code with respect
to my tax affairs for the taxable years 1969 through 1972.
Inquiries in regard to my California state income tax
status should be answered by the Franchise Tax Board.
Dated:
Richard M. Nixon
LAW OFFICES
WILLIS, BUTLER & SCHEIFLY
HUR VILUS
DEAN S. BUTLER
2015 FLOOR
N E.SCHEIFLY
FRED L.LEYDORF
CITY NATIONAL BANK BUILDING
NG M. GRANT
DUDLEY LANG
606 SOUTH OLIVE STREET
LS F. CHILDS,JR,
MICHAEL BLAYLOCK
is J. BARCAL
DAVID R DECKER
LOS ANGELES, CALIFORNIA 90014
VEN PHILLIPS
CHARLES R.AJALAT
TELEPHONE (213) 620-1650
L.S.MILLARD
August 16, 1973
Coopers & Lybrand
1251 Avenue of the Americas
New York, New York 10020
Gentlemen:
Our office has been requested to address to you our opinion as to
whether Richard M. Nixon, the President of the United States, is
subject to income tax in the State of California as a "resident" and
whether he is thereby obligated to file a California income tax return
as a resident.
In our opinion, in the light of the facts and circumstances presented
to us, Mr. Nixon is not a "resident" of the State of California as that
term is defined in Section 17014 of the California Revenue and Taxation
Code. Accordingly, he is not required to file a personal income tax
return as a California resident. If Mr. Nixon had sufficient income
from California sources, he would be required to file : non-resident
return and pay the income tax attributable to such income. We are
advised, however, that his income from California sources is not
sufficient in require the filing of 3 non-resident return.
We base this conclusion upon the following facts which have been
furnished to us. Richard M. Nixon was a resident and 3 demiciliary
of the State of California for some period of time which apparently
extended through the calendar year 1962. In the year 1953, he moved
to the State of New York, was thereafter admitted to the New York
bar, and engaged in the practice of law in New York City, He sold
his previous home in California, closed his bank accounts, and, in
every respect, terminated all of his previous connections with the
State of Callfornia. We are advised that immediately thereafter he
commenced voting in New York and undertook all of the normal and
usual steps to establish a residence in New York and terminate all of
the relationships in California that were associated with his prior
resident status. There was no indication of any intention on his part
Coopers & Lybrand
August 16, 1973
Page Two
to return to the State of California. It appears clear that he ceased to
be a resident for any purpose in the State of California and became a
resident of the State of New York,
He continued to reside and conduct his business in New York until he
was inaugurated as the President of the United States on January 20, 1969,
and moved with his family from New York to the White House in
Washington, D. C. He has continued to occupy the White House and to
serve as the President of the United States until the present. We do not
have any information concerning any continuing contacts or relationships
that he may have with the State of New York and express no opinion
regarding the possibility of his continuation or termination of his status
as a resident of New York.
After his departure from California in 1963, Mr. Nixon acquired two
parcels of real property in California which we will refer to as the
Whittier property and the San Clemente property. The Whittier properly
was the former home of his mother and was purchased by him in 1965.
His mother continued to live at that home until her death. We understand
that this purchase was for the purpose of making funds available to his
mother, while at the same time maintaining the ownership of this property
within the family because of its potential value as an investment in an
area which is repidly developing as valuable commercial preperty. We
are advised that the property is being leased on a temporary basis at a
rental of $50.00 per month, and that this represents the only source of
income to him from within the State of California.
We understand that Mr. Nixon returned to the State of California in May
of 1969 to spend a three-day weekend at San Clemente, This visit was
apparently for the purpose of examining the San Clemente property,
which was subsequently purchased on July 15, 1969. We understand,
according to the press reports at that tim, that Mr. Nixon announced
that the property WAS being acquired because of his intention to nome to
California and become a resident there following the termination of his
activities and responsibilities in Washington, D. C. For the purpose of
this letter, we have assumed this to be true. The San Clemente property
was furnished as a home and on occasion has been occupied by Mr. Nixon
and his family for brief periods of time. We understand that this occupancy
would not apprecate more than a few weeks in each year since the
acquisition. Mr. Nixon also owns residential property in Key Biscayne,
Florida, and oc cupies that property more frequently and for a greater
total period of time during each year than the San Clemente property.
Although the majority of his time is spent in Washington, D. C., he will
BUTLER a SCHETFLY
Coopers & Lybrand
August 16, 1973
Page Three
also on occasion go to Camp David, Maryland and, apparently, the
amount of time that he spends at Camp David would also exceed the
amount of time spent at San Clemente.
Except for the property acquisitions referred to above, the possibility
that he may have been elected 2.S an honorary member of some clubs or
associations within the State, and the fact that Mr. Nixon has voted in
the State of California commencing in 1970, we know of no other contacts,
relationships, involvements, or transactions such as bank accounts,
business interests, church affiliation or any social connections which
would, in the legal sense, identify Mr. Nixon with the State of California.
The term resident or domiciliary is used or applied in many different
contexts in the codes of the State of California and in the opinions of the
courts of the State of California. Frequently there is a considerable
inconsistency in the definition of these terms or in the use of these terms,
depending upon the purpose for which a determination is being made. For
example, the term "residence" is defined or explained in the Election
Code of the State of California, but it is patently obvious from reading the
various sections of the Election Code having to do with residence that this
does not relate to or control the term "resident" as set forth in the
Revenue and Taxation Code. Similarly, in the Government Code of the
State of California at Sections 243 and 244 there are provisions relative
10 residence which again are obviously and clearly inconsistent with the
term "resident" in the Revenue and Taxation Code Section. For example,
Section 244 of the Government Code provides that there can be only one
residence. On the other hand, it is clear from numerous cases and rulings
of the State Board of Equalization and the Franchise Tax Board that a
person may be a resident in several different places for the purpose of
determining his tax status. in Whirtell V. Franchise Tax Board (] 964 231
Cal. APP 2d 268), the court reviews the confusion with regard to the
definitions of "resident" and "domiciliary" and concludes that the definition
of resident as set forth in the Revenue and Taxation Code controls the
incidence of the personal income 1811. Accordingly, for the present purpose,
we must direct our attention to the definition of "resident" as set forth in
the Revenue and Taxation Code as follows:
"§ 17014. Resident
"Resident" includes:
(a) Every individual who is in this State for other than a
temporary or transitory purpose.
(b) Every individual domiciled in this State who is outside
the State for a temporary (:)' transitory purpose.
Any individual who is a resident of this State continues to be a
resident even though temporarily absent from the State, :1
Coopers & Lybrand
August 16, 1973
Page Four
In view of the fact that Mr. Nixon's visits to California are brief, that
he almost invariably announced their duration and returns to Washington
at their conclusion, that he spends more time in Maryland and Florida
than in California, and that he spends the majority of his time in
Washington, D. C., it is evident that Mr. Nixon is not a resident by
virtue of subsection (a), since he is noi an individual who is in this State
for other than a temporary or transitory purpose. It is clear that on
any and every occasion when he has been in this State since his departure
in 1963, it has been for a clearly temporary and transitory purpose.
The concluding sentence of the above code section provides that an
individual who is a resident of this State continues to be a resident even
though temporarily absent from the State. While Mr. Nixon was at one
time a resident of this State, that status was terminated at the time he
moved to New York and commenced the practice of law. His move to
New York was clearly not a temporary absence from California. Accordingly,
the concluding sentence of the code section has no applicability to Mr. Nixon.
The only part of the above definition which could have any application here
is subsection (b), which includes as a resident an "individual domiciled in
this State who is outside the State for a temporary or transitory purpose".
Even if we were to assume that Mr. Nixon is domiciled in the State of
California and even if we further assume that he has an intention to return
to the State and become a permanent resident at the conclusion of his
present responsibilities and activities elsewhere, we must still conclude,
in the light of all of the decided cases, determinations of the State Board
of Equalization, the rulings of the Franchise Tax Doard, and the opinions
of the Attorney General of the State of California, that he is outside the
State of California for much more than any temporary or transitory purpose.
As President of the United States, it is clear that Mr. Nixon is and must
be in the District of Columbia for the discharge of his duties. In ÷ U.S. C.A.
§ 71-72, it is clearly provided that the District of Columbia shall be the
permanent seat of the Government of the United States and that all offices
attached to the seat of Government shall be exercised in the District of
Columbia and not elsewhere.
In considering whether a presence in a State or an absence from a State
is merely for a temporary or a transitory purpose, a great variety of
facts and circumstances have been considered in the determinations of
the State Board of Equalization, in opinions of both the Pranchise Tax
Board and the Attorney General of the State of California and in cases in
the California courts. In reaching our conclusions we have reviewed all
of these sources which have come to our attention. Without citing all of
these individual sources, we are of the opinion that the texpayer's absence
from the State of Callfornia for the years 1969 to the present time is for
VILLIS, BUTLER & SCHEIFLY
Coopers & Lybrand
August 16, 1973
Page Five
a purpose that is neither temporary nor transitory as these terms are
interpreted by all of the available sources.
Our sources of reference are retained in our files and can be made
available if they would be helpful to any purpose. We might, however,
refer to a recent determination of the State Board of Equalization,
February 26, 1969, identified as the Appeal of Herbert H. and Darlene B.
Hooper. There it was determined that the taxpayer's absence from the
State of California for a period of seven years in the State of Washington,
primarily to complete his education, was not a temporary or transitory
absence; and even though the taxpayer was previously a resident of the
State of California and apparently a continuing domiciliary with the
intention to return to the State of California, he was not a "resident" as
defined in the Revenue and Taxation Code.
Based upon the facts stated above, it is our opinion that Mr. Nixon is
not a resident of the State of California for the purpose of determining
his obligations for personal income tax and we, therefore, conclude that
he is not obligated to file a resident income tax return for the period
from 1969 until the present time.
Yours sincerely,
DEAN S. BUTLER
DSB:cmn