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This file contains:
Memo in quadruplicate from Jon Rose to Mr. Garment RE: RN's Finances and request to have Dean Butler represent RN before the California State Franchise Tax Board. 1 pg. [Memo], 12/12/1973
Memo from Len Garment to Jon Rose RE: discussing matters with Rose. Handwritten Whittier address and phone number. 1 pg. [Memo], 12/11/1973
Letter from Martin Huff of the California State Franchise Tax Board to RN RE: California Personal Income Taxes 1969-1972 and request for written release authorization. 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 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.
Unsigned Power of Attorney form appointing Dean S. Butler, Arthur B. Willis and John E. Scheifly as attorneys-at-fact for the Nixons. 1 pg. [Other Document], 2/1/1974
Unsigned Power of Attorney form appointing Dean S. Butler, Arthur B. Willis and John E. Scheifly as attorneys-at-fact for the Nixons. 1 pg. (Duplicate - Not Scanned) [Other Document], 2/1/1974
Signed Power of Attorney form appointing Dean S. Butler, Arthur B. Willis and John E. Scheifly as attorneys-at-fact for the Nixons. 1 pg. [Other Document], 12/14/1973
Signed Power of Attorney form appointing Dean S. Butler, Arthur B. Willis and John E. Scheifly as attorneys-at-fact for the Nixons. 1 pg. (Duplicate - Not Scanned) [Other Document], 12/14/1973
Letter from Leonard Garment to Dean S. Butler RE: Butler representing RN before the California State Franchise Tax Board. 1 pg. [Letter], 12/14/1973
Letter from Leonard Garment to Dean S. Butler RE: Butler representing RN before the California State Franchise Tax Board. 1 pg. (Duplicate - Not Scanned) [Letter], 12/14/1973
Signed Power of Attorney form appointing Dean S. Butler, Arthur B. Willis and John E. Scheifly as attorneys-at-fact for the Nixons. Handwritten note specifying Retyped 2/1/74. 1 pg. [Other Document], 12/14/1973
Copy of memo from Jon Rose to General Haig RE: Request for power of attorney from RN and PN. 1 pg. [Memo], 12/13/1973
Copy of memo from General Haig to RN RE: Signatures requested for attached power of attorney. 1 pg. [Memo], 12/13/1973
Copy of unsigned Power of Attorney form appointing Dean S. Butler, Arthur B. Willis and John E. Scheifly as attorneys-at-fact for the Nixons. 1 pg. [Other Document], 12/13/1973
Letter from Dean S. Butler to Jonathan Rose RE: Copy of a recent press release regarding the Nixons' tax status and Butler's wish to make no further comment. 1 pg. [Letter], 1/4/1974
Copy of newspaper article entitled "Full Disclosure Promised On Nixon California Tax Status" 1 pg. Not Scanned. [Newspaper], 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. (Duplicate - Not Scanned) [Memo], N.D.
Unsigned Power of Attorney form appointing Dean S. Butler, Arthur B. Willis and John E. Scheifly as attorneys-at-fact for the Nixons. 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: California Personal Income Taxes 1969-1972 and request for written release authorization. 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. [Letter], 8/16/1973
Scholar Source Context
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26126186
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WHSF: Returned, 7-18
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26126186
sourceUrl
contentType
document
title
WHSF: Returned, 7-18
description
This file contains:
Memo in quadruplicate from Jon Rose to Mr. Garment RE: RN's Finances and request to have Dean Butler represent RN before the California State Franchise Tax Board. 1 pg. [Memo], 12/12/1973
Memo from Len Garment to Jon Rose RE: discussing matters with Rose. Handwritten Whittier address and phone number. 1 pg. [Memo], 12/11/1973
Letter from Martin Huff of the California State Franchise Tax Board to RN RE: California Personal Income Taxes 1969-1972 and request for written release authorization. 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 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.
Unsigned Power of Attorney form appointing Dean S. Butler, Arthur B. Willis and John E. Scheifly as attorneys-at-fact for the Nixons. 1 pg. [Other Document], 2/1/1974
Unsigned Power of Attorney form appointing Dean S. Butler, Arthur B. Willis and John E. Scheifly as attorneys-at-fact for the Nixons. 1 pg. (Duplicate - Not Scanned) [Other Document], 2/1/1974
Signed Power of Attorney form appointing Dean S. Butler, Arthur B. Willis and John E. Scheifly as attorneys-at-fact for the Nixons. 1 pg. [Other Document], 12/14/1973
Signed Power of Attorney form appointing Dean S. Butler, Arthur B. Willis and John E. Scheifly as attorneys-at-fact for the Nixons. 1 pg. (Duplicate - Not Scanned) [Other Document], 12/14/1973
Letter from Leonard Garment to Dean S. Butler RE: Butler representing RN before the California State Franchise Tax Board. 1 pg. [Letter], 12/14/1973
Letter from Leonard Garment to Dean S. Butler RE: Butler representing RN before the California State Franchise Tax Board. 1 pg. (Duplicate - Not Scanned) [Letter], 12/14/1973
Signed Power of Attorney form appointing Dean S. Butler, Arthur B. Willis and John E. Scheifly as attorneys-at-fact for the Nixons. Handwritten note specifying Retyped 2/1/74. 1 pg. [Other Document], 12/14/1973
Copy of memo from Jon Rose to General Haig RE: Request for power of attorney from RN and PN. 1 pg. [Memo], 12/13/1973
Copy of memo from General Haig to RN RE: Signatures requested for attached power of attorney. 1 pg. [Memo], 12/13/1973
Copy of unsigned Power of Attorney form appointing Dean S. Butler, Arthur B. Willis and John E. Scheifly as attorneys-at-fact for the Nixons. 1 pg. [Other Document], 12/13/1973
Letter from Dean S. Butler to Jonathan Rose RE: Copy of a recent press release regarding the Nixons' tax status and Butler's wish to make no further comment. 1 pg. [Letter], 1/4/1974
Copy of newspaper article entitled "Full Disclosure Promised On Nixon California Tax Status" 1 pg. Not Scanned. [Newspaper], 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. (Duplicate - Not Scanned) [Memo], N.D.
Unsigned Power of Attorney form appointing Dean S. Butler, Arthur B. Willis and John E. Scheifly as attorneys-at-fact for the Nixons. 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: California Personal Income Taxes 1969-1972 and request for written release authorization. 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. [Letter], 8/16/1973
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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
18
12/12/1973
Memo
Memo in quadruplicate from Jon Rose to Mr.
Garment RE: RN's Finances and request to
have Dean Butler represent RN before the
California State Franchise Tax Board. 1 pg.
7
18
12/11/1973
Memo
Memo from Len Garment to Jon Rose RE:
discussing matters with Rose. Handwritten
Whittier address and phone number. 1 pg.
7
18
12/09/1973
Letter
Letter from Martin Huff of the California
State Franchise Tax Board to RN RE:
California Personal Income Taxes 1969-
1972 and request for written release
authorization. 1 pg.
7
18
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
18
N.D.
Other Document
Unsigned California State Franchise Tax
Board confidentiality release form. 1 pg.
7
18
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)
Monday, August 10, 2009
Page 1 of 5
Box Number Folder Number
Document Date
Document Type
Document Description
7
18
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
18
N.D.
Other Document
Unsigned California State Franchise Tax
Board confidentiality release form. 1 pg.
(Duplicate - Not Scanned)
7
18
02/01/1974
Other Document
Unsigned Power of Attorney form appointing
Dean S. Butler, Arthur B. Willis and John E.
Scheifly as attorneys-at-fact for the Nixons. 1
pg.
7
18
02/01/1974
Other Document
Unsigned Power of Attorney form appointing
Dean S. Butler, Arthur B. Willis and John E.
Scheifly as attorneys-at-fact for the Nixons. 1
pg. (Duplicate - Not Scanned)
7
18
12/14/1973
Other Document
Signed Power of Attorney form appointing
Dean S. Butler, Arthur B. Willis and John E.
Scheifly as attorneys-at-fact for the Nixons. 1
pg.
7
18
12/14/1973
Other Document
Signed Power of Attorney form appointing
Dean S. Butler, Arthur B. Willis and John E.
Scheifly as attorneys-at-fact for the Nixons. 1
pg. (Duplicate - Not Scanned)
7
18
12/14/1973
Letter
Letter from Leonard Garment to Dean S.
Butler RE: Butler representing RN before the
California State Franchise Tax Board. 1 pg.
Monday, August 10, 2009
Page 2 of 5
Box Number Folder Number Document Date
Document Type
Document Description
7
18
12/14/1973
Letter
Letter from Leonard Garment to Dean S.
Butler RE: Butler representing RN before the
California State Franchise Tax Board. 1 pg.
(Duplicate - Not Scanned)
7
18
12/14/1973
Other Document
Signed Power of Attorney form appointing
Dean S. Butler, Arthur B. Willis and John E.
Scheifly as attorneys-at-fact for the Nixons.
Handwritten note specifying Retyped 2/1/74.
1 pg.
7
18
12/13/1973
Memo
Copy of memo from Jon Rose to General
Haig RE: Request for power of attorney from
RN and PN. 1 pg.
7
18
12/13/1973
Memo
Copy of memo from General Haig to RN RE:
Signatures requested for attached power of
attorney. 1 pg.
7
18
12/13/1973
Other Document
Copy of unsigned Power of Attorney form
appointing Dean S. Butler, Arthur B. Willis
and John E. Scheifly as attorneys-at-fact for
the Nixons. 1 pg.
7
18
01/04/1974
Letter
Letter from Dean S. Butler to Jonathan Rose
RE: Copy of a recent press release regarding
the Nixons' tax status and Butler's wish to
make no further comment. 1 pg.
7
18
N.D.
Newspaper
Copy of newspaper article entitled "Full
Disclosure Promised On Nixon California
Tax Status" 1 pg. Not Scanned.
Monday, August 10, 2009
Page 3 of 5
Box Number Folder Number Document Date
Document Type
Document Description
7
18
12/13/1973
Memo
Memo from Jon Rose to General Haig RE:
Request for power of attorney from RN and
PN. 1 pg.
7
18
N.D.
Memo
Memo from General Haig to RN RE:
Signatures requested for attached power of
attorney. 1 pg. (Duplicate - Not Scanned)
7
18
N.D.
Other Document
Unsigned Power of Attorney form appointing
Dean S. Butler, Arthur B. Willis and John E.
Scheifly as attorneys-at-fact for the Nixons. 1
pg.
7
18
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
18
12/09/1973
Letter
Letter from Martin Huff of the California
State Franchise Tax Board to RN RE:
California Personal Income Taxes 1969-
1972 and request for written release
authorization. 1 pg. (Duplicate - Not
Scanned)
7
18
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
18
N.D.
Other Document
Unsigned California State Franchise Tax
Board confidentiality release form. 1 pg.
(Duplicate - Not Scanned)
Monday, August 10, 2009
Page 4 of 5
Box Number Folder Number Document Date
Document Type
Document Description
7
18
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.
Monday, August 10, 2009
Page 5 of 5
December 12, 1973
TO:
Mr. Garment
FROM:
Jon Rose
SUBJECT: President Nixon's Finances
Pursuant to your instruction relayed by Ken Gammill, I have called Dean
Butler in Los Angeles and asked him to represent the President before the
California State Franchise Tax Board. Butler has agreed to do so and has
requested a power of attorney signed by President and Mrs. Nixon for the
tax years 1969 through 1973, inclusive. He requested the 1973 power
because as a tactical matter it may be that we will wish to request a
status determination for the current tax year. He also advised that
California press coverage of the Board's meeting yesterday was favorable
to the President. I am asking that the power of attorney be processed
by General Haig and I will promptly forward it together with a letter
from the California State Franchise Tax Board to Dean Butler.
/
THE WHITE HOUSE
WASHINGTON
12/11/73
TO JON ROSE
FROM LEN GARMENT
I would like to discuss these
with you.
Whither
698-2404
encl. 15017
Lodosa
Whither
90605
STATE OF CALIFORNIA
MARTIN HUFF, Executive Officer
FRANCHISE TAX BOARD
SACRAMENTO
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 House 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 19282 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 earliest
convenience.
We would also appreciate your forwarding to us under separate cover a
complete set of the series of documents you were reported to have
released to the media yesterday and a copy of the Coopers & Lybrand
report issued on your behalf.
Communications should be addressed to Martin Huff, Executive Officer,
P. 0. Box 1468, Sacramento, CA 95807 (Personal Attention).
Your cooperation in these matters is appreciated.
Martin Huff
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 Huff, 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
!
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 California State
Franchise Tax Board by Section 19282 of the
California Revenue and Taxation Code, including
waivers regarding the fact of filing tax returns
in any and all years.
Copies of all notices and other written communications 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-attorney revokes all prior powers-of-attorney and
tax information authorizations on file with the California State
Franchise Tax Board with respect to the same matters and years covered
by this instrument.
Date: February 1, 1974
Richard M. Nixon
Patricia R. Nixon
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 California State
Franchise Tax Board by Section 19282 of the
California Revenue and Taxation Code.
Copies of all notices and other written communications 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-attorney revokes all prior powers-of-attorney and
tax information authorizations on file with the California State
Franchise Tax Board with respect to the same matters and years covered
by this instrument.
Date: December 14, 1973
Richard M. Nixon
Patricia R. Nixon
THE WHITE HOUSE
WASHINGTON
December 14, 1973
Dear Mr. Butler:
I am delighted that you have agreed to represent the President
before C.S California State Franchise Tax Board. I am forwarding
to you the following materials you requested:
(1) The executed power of attorney.
(2) A xerox copy of the December 7, 1973, letter from Martin Huff,
Executive Officer, California State Franchise Tax Board to the
President.
(3) A xerox copy of the December 9, 1973, letter from Martin Huff,
Executive Officer, California State Franchise Tax Board to the
President.
If there is anything else that you need, please call us at
(202) 456-1414. Thank you for your assistance in this matter.
Sincerely yours,
Land Marment
Leonard Garment
Counsel to the President
Dean S. Butler, Esq.
Willis, Butler & Scheifly
City National Bank Building
606 South Olive Street
Los Angeles, California 90014
Attachments (3)
POWER OF ATTORNEY
2/1/74
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 California 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-attorney revokes all prior powers-of-attorney and
tax information authorizations on file with the California State
Franchise Tax Board with respect to the same matters and years covered
by this instrument.
Date: December 14, 1973
Richard M. Nixon
Patricia R. Nixon
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
the California State Franchise
Tax Board to Mr. Butler.
Attachments
A. Memo to the President
Power of Attorney
B. Letter to President Nixon from
Martin Huff, California State
Franchise Tax Board, 12/9/73
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 B. Butler, 8/16/73
MEMORANDUM FOR THE PRESIDENT
FROM:
General Haig
SUBJECT: Signatures requested for attached power of attorney
Attached is a power of attorney (TAB A) 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. (Messre. Garment, Gemmill and Rose concur in
this judgment.)
Attachment
TAB A - Power of Attorney
JRose:mm: 12/13/73
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-attomey, 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 California State
Franchise Tax Board by Section 19282 of the
California Revenue and Taxation Code.
Copies of all notices and other written communications 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-attorney revokes all prior powers-of-attorney and
tax information authorizations on file with the California State
Franchise Tax Board with respect to the same matters and years covered
by this instrument.
Date:
Richard M. Nixon
Patricia R. Nixon
12/13/73
LAW OFFICES
WILLIS, BUTLER & SCHEIFLY
ARTHUR B. WILLIS
DEAN S. BUTLER
20TH FLOOR
JOHN E. SCHEIFLY
FRED L. LEYDORF
CITY NATIONAL BANK BUILDING
IRVING M. GRANT
DUDLEY M. LANG
JAMES F. CHILDS, JR.
MICHAEL 1. BLAYLOCK
606 SOUTH OLIVE STREET
JOHN J. BARCAL
DAVID R. DECKER
LOS ANGELES, CALIFORNIA 90014
STEVEN W. PHILLIPS
CHARLES R. AJALAT
NEAL S. MILLARD
TELEPHONE (213) 620-1650
January 4, 1974
PERSONAL AND CONFIDENTIAL
Mr. Jonathan Rose
The Old Executive Building
Room 208
17th and Pennsylvania, N. W.
Washington, D. C. 20500
Dear Mr. Rose:
I received a message that there is some concern regarding the recent
California press.
With one exception, which I discussed with Ken Gemmill today and on
which he will advise me, I certainly have no quarrel with turning off any
further comment. As a matter of fact, I would like to get back to the
practice of law. I am, however, enclosing a copy of a recent press
release which is reasonably faithful to my actual statement and perhaps
typical of the press we have received. Personally, I do not think it is a
bad release but I will be interested in your reaction and will plan to
proceed with a no comment position from this point. As a matter of fact,
I would hope there is no current pressure for additional comment and,
obviously, I will obtain proper clearance before there is any consideration
of filing a waiver of disclosure or publicizing any of the work with the
Franchise Tax Board.
Sincerely,
Dear Bath
DEAN S. BUTLER
DSB:cmn
Enclosure
cc: Mr. Leonard Garment
(with enclosure)
Mr. Kenneth Gemmill
11
11
P.S. I am still looking forward to the summaries of the San
Clemente log. I hope they will be arriving early next week.
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 from the California State Franchise
Tax Board to Mr. Butler.
Attachments
A. Memo to the President
Power of Attorney
B. Letter to President Nixon from
Martin Huff, California State
Franchise Tax Board, 12/9/73
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
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 California State
Franchise Tax Board by Section 19282 of the
California Revenue and Taxation Code.
Copies of all notices and other written communications 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-attorney revokes all prior powers-of-attorney and
tax information authorizations on file with the California State
Franchise Tax Board with respect to the same matters and years covered
by this instrument.
Date:
Richard M. Nixon
Patricia R. Nixon
MARTIN HUFF, Executive Officer
TATE OF CALIFORNIA
RANCHISE TAX BOARD
ACRAMENTO
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 California 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 Taxation 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 domiciled 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 6, 1970, it appears that on that date California became your domicile
of choice. Accordingly, will you please inform us of the basis for concluding,
if such is the case, that you and Mrs. Nixon 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 name, address and identifying numbers used on the returns.
Please address your response to Martin Huff, Executive Officer, P. O. Box 1468,
Sacramento, California 95807 (Personal Attention). If further information is
needed, your representative may contact me by phone at (916) 445-0408.
Your cooperation and prompt attention to this matter will be appreciated.
Executive Officer
LAW OFFICES
WILLIS, BUTLER & SCHEIFLY
THUR B.WILLIS
DEAN S. BUTLER
20TH FLOOR
HN E.SCHEIFLY
FRED LEYDORF
CITY NATIONAL BANK BUILDING
VING M. GRANT
DUDLEY M. LANG
606 SOUTH OLIVE STREET
MES F. CHILDS, JR.
MICHAEL I. BLAYLOCK
HN J. BARCAL
DAVID R. DECKER
LOS ANGELES, CALIFORNIA 90014
EVEN PHILLIPS
CHARLES R.AJALAT
AL S. MILLARD
TELEPHONE (213) 620-1650
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 a 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 to require the filing of a non-resident return.
We base this conclusion upon the following facts which have been
furnished to us. Richard M. Nixon was a resident and a domiciliary
of the State of California for some period of time which apparently
extended through the calendar year 1962. In the year 1963, 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 California. 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
WILLIS, BUTLER & SCHEIFLY
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 property
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 rapidly developing as valuable commercial property. 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 time, that Mr. Nixon announced
that the property was being acquired because of his intention to move 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 aggregate more than a few weeks in each year since the
acquisition. Mr. Nixon also owns residential property in Key Biscayne,
Florida, and occupies 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
WILLIS, BUTLER & SCHEIFLY
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 as 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
to 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 Whittell V. Franchise Tax Board (1 96-1 231
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 tax. 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 or transitory purpose.
Any individual who is a resident of this State continues to be a
resident even though temporarily absent from the State. 11
WILLIS, BUTLER & SCHEIFLY
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 not 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 ií 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 Board, 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 4 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 mercly 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 Franchise 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 iaxpayer's absence
from the State of California for the years 1969 to the present time is for
WILLIS, 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