17
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

White House Special Files Box 7 Folder 17...7 17 N.D. Other Document Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank

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Page 1: White House Special Files Box 7 Folder 17...7 17 N.D. Other Document Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank

Richard Nixon Presidential LibraryWhite House Special Files CollectionFolder List

Box Number Folder Number Document Date Document Type Document Description

7 17 ND Other Document Handwritten Christmas note from Wm And Barbra Hollister to RMN and family Handwritten note specifying thank you note 2 pgs

7 17 12131973 Memo Memo from Jon Rose to General Haig RE Request for power of attorney from RN and PN 1 pg

7 17 ND Memo Memo from General Haig to RN RE Signatures requested for attached power of attorney 1 pg

7 17 ND 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 12071973 Letter Letter from Martin Huff of the California State Franchise Tax Board to RN and PN RE unfiled tax returns for the Nixons California-based trust 1 pg

7 17 12091973 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 ND Other Document California Revenue amp Taxation Code Part 10 Personal Income Tax Chapter 2 Administration of Tax Article 2 Disclosure of Information 1 pg

7 17 ND Other Document Unsigned California State Franchise Tax Board confidentiality release form 1 pg

7 17 08161973 Letter Letter from Dean S Butler of Willis Butler and Scheifly to Coopers amp Lybrand RE Legal opinion as to RNs California residency and obligation to file a California tax return 5 pgs

7 17 12131973 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 ND Memo Memo from General Haig to RN RE Signatures requested for attached power of attorney 1 pg (Duplicate - Not Scanned)

7 17 ND 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 12071973 Letter Letter from Martin Huff of the California State Franchise Tax Board to RN and PN RE unfiled tax returns for the Nixons 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 12091973 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 ND Other Document California Revenue amp Taxation Code Part 10 Personal Income Tax Chapter 2 Administration of Tax Article 2 Disclosure of Information 1 pg (Duplicate - Not Scanned)

7 17 ND Other Document Unsigned California State Franchise Tax Board confidentiality release form 1 pg (Duplicate - Not Scanned)

7 17 08161973 Letter Letter from Dean S Butler of Willis Butler and Scheifly to Coopers amp Lybrand RE Legal opinion as to RNs California residency and obligation to file a California tax return 5 pgs (Duplicate - Not Scanned)

Monday August 10 2009 Page 3 of 3

HONEY HILL HANel 9300 S W 117111 AVL 211middot3255 MIAMI 56 RA

bull A ~

~-

l

tmiddot ~1

bull lt

December 13~ 1973

TO General I-big

FHOM Jon Hose

SUBJECT Hequesi for pover of attorney frOlTI President and MlS Nxon

The docunwnts attached at Tab A are a merno frorn you to the President describing pover of attorney (also attached) whicll vill enable 111 Dean S Butler to represent the President and 1115 Nixon before the California State Franchise Tax Board

We have received the two connl1unJcations (lttachcd Tab B) lron1 the Board J1cssrs Ganl1ent ltend GC111rni1l1lltlVC cgned that ~lr Dulhr

should be Hiked to represent the lgtreddent 11 Butler WJ(Jle the opinion le1ilr (attached Tab C) llich we clisir uteri at the press

CalHornia tc1X lVs and tbe1epoundo did I1G1 need to file a California state jncc-rne lax return It shougtl be aSSlll1~fc1 ih2t a rct2iner ill be involved and that this rcprGSetlLdiol1 will be on a cClnpens ted llltlsls

tfhc poyeJ~ of at--or11eymiddot r-=lusi be 5i2n d Dctl by the reS~cl(rlt 2nd ~middot5

lhon As soon 25 this s been cccnlis d I ill 01 it toshycnce fcrrl the C2_1ifcl~11ia St2te Irncl1isl~

briefing ltlcclalmiddotj

corres

Attae (nt s

Pow(r of A ttorr~(y

C Letlt1 to C [) l n c~ ( ~ 1 bull ) J t ~

T H r VI HIT E H Ci USE

Wf~HI~~GTON

MEl10RANDUlvl FOn THE TJRESIDENT

FRO1 General Baig

SUBJECT Signatures requesled for allachcd power of attorney

Attached is a power of attorney (T13 A) for tllC years 1969 through 1973 lo ]v1r Dean S Butler to bandle tbe current controversy about the California tax status

11r 1utler issued (he upinion leUcr which we distribuled al Ule press bricf1ng on yUlll fjnZlnccs ~t((jng that in his view you were not c~ residert under California ta~ lltlwS ltncl therefore had no

obliglttliOll tu file the ~jLate la- return as President

R E C O)lvlE iD i T 1 C

Thill you Zlld )~r~ Iii-Cl l1 5)11 (he POCl of ltllorney i-lll1Cliccl

at Tab A (l1cscrs GZlrl11cnt Gcr1lnill ncl Rose concur in this judgrncnt )

Attachment

TAB c - Power of Llorncy

lashhigton D C

l5y Richaru H Patricia R Nixon

hc hereby Mr B 10Lllis J11r John E Scllcifly all of 606 Clive Street L)s Cttlifonia 90011 JgtlJne nUltx17 (213) 620-1650 as uUonl(ysmiddot-jJ~-f(lct to

State lroIehitic Tax rCsp2ct to fxgtnoona1

to 1973 inclusive

reprsn the before ti~ Borccl ond inexxTc tax

uqenci2s l

Said attorneys-in-fact revoation of

of tln) J~l -i2

subject au-LJncity to

confi(kntial infoJJKldon on aLovc tJc fol1Clbullirlt] arX)ve r-tters (for

Ib (middotccute cloci and TaxCl tiC)

To exccutc ZllveTS (ir~clt)airlr offers v]i-J2rs)

of rcstricUons C-I [SC~~t2J~ or collection of deficiCr1cics hl tcx

Ib egtccutc COl~C1L tCltutory 11T1Lts for assets or t-lc o)11ecLic1 of tayc

lb del(Yj21tc autJx~~jty or represCntative

Ib (XCCU 2 a 1

visi()ns

rt ~ bull l ~

19232 of 1 Co2

CDl)ics of c111 rot ic-c~~~~ 2rrl )

to

Rmiddotr~TO

Bon ~ichlld H cU1d Patricia Nhon Th8 C11iLe Jol~e

yashingtOi D C 20500

~le U)1CClstlt1d that the IICoopers [ Lylnzmd tl report that you rcquested indic2tcs that E~ lfocblc tTust cf 1dc11 you re the DCreficiarics sold approirltcly 23 aCLCS of prcprLy locntcd in Or21[ COlllty Cdtforni[ ~(CriCllf 17951 Drd 17952 of the CcLLfornia JZCTnUC ltnel fltLio11 C(gt provi(~c [or tJlC Ugtt~tion of 11 t 12loLLci rri (s iHn incoc j c in a [llif orniD source Cins renliz~d on the transfer of real property located in tllis otate are consjdcrcd to he incoe from (1 C1ifornia somcc

SecUon J8Oi(f) of th I~cvCnl(~ lei f dOl Cc~ proj(~cs tklt e(1) trust h~in[~ LIt)~ jJ1CC1~C of jn exC fS oL $7)(Ci [1 f1~~~ file ~ ti return SccLiol1 1802 PH~(lc~ tklt 11 InC~J~(~ ltJ1 ife L1ViZ in exec-lt cf ~7O(iO il grc~s il1C(l~middotC ELlJl file eithcr R joLt OJ ~(i)-lidC rteUJ)n

Jle Cali loj-ni rCCrttl2 n1d Ta2tiun C(J(~ ~~t)jcctr3 th( cntir( t~gtpoundliJL Lncoe of C csiccrL to ~E irccc Lgt Scctic JiO]n) c~ t Cgtc pr(idc~ Llat Lk tC1l lrr_CS~~l1~0illfl jLcltlt~~ C~CTy iLc1ivjgt~l (~(jci)~-(~ i~-l L~i~~ ~~t~te 110iS O~tshyEice LLe pound~tc~te for a tcrI(lrlt~lJY (r tr~~~~ tClY Ft~Yp0-et

Sillec- )t(u Erd ~middotJS4 ~iXC-l rrZpisttrcc~ tel ote ir Cr21~2 CC~~1ty) C15forn1[ Or1 Jlcry () 197C) it rgtlgtc[rs tL L (1 tmiddot~~~ t ~I~ i (~ Cc lj f(Jr~i 1(c(~Cl YOLY (o~ici(~ of C~l(iC2 bullbullcCOYC~lmiddot- Lll TC~~ _~r ( i~lfcmiddot--~ t-S c t f-sis c- cCLc]Ci- if fmiddotch 1) tiQ c ) t~t yO-l ltlmiddotd ~y 3-0 [_r0 ousic~ tfl~_S stZlP fer ct~r th2~ a t(~r0-ry OT tr~n~itcTY IiIt C~-~2

or YO r J -i bull

to tc r~-_L~)

- rmiddotmiddot ~- I - - ~ r

middot

DccrnJbcr 9 1973

Hon Richud lr taxon The hite l10use Hashin~ton DC 20500

SUBJECT California Personal InC01~1C Taxes 19 - 1972

SUbS0CjUCilt to our previolls l~Ltcr to you the miile rouse is npor-te-J to have ifsued Cl s[ri(S of dCCUCllts s(tLirt~ forth irfor~ti01 rcrp8ctjnc Y0ul p=~rsol1al ii-ccs alc] Un liabiliticE Fll the l~cdiltl rcpcraquoU or ~ Lis r(gtleLl~c) it C1ppCnrs to k~ yom intent to pl~cC in the i~uhlic dctin y()~r personcl [jn2rci~l an tzY ~fIqLs Tn light of tiljr ~lPU(1L itct ( wuld p)rc-d1t( middot~tr ritt 2utlori7djoll fOl t)c Cidjoia lr[lciLc T[x c)n to be r)jcCC of the rctrict iC1~ of SeeUe lSlt~ c[ t c Cal if(I~~niJ r(~c~ and T~~li()n C06L~ ~hic-11 ot ~ncmiddotr~i rf ~0tJ c jiA(21lc2 C~ pubJjcly (1i~Cumiddot-~ your si[ltc 12- cff~I=Lrs UlCCJ lhc~ pi (~I~ cJrcu~~rL(~2(~~ rccap~-c of the ~ii_t-c Eouc 1(1lt[( ~rd our lcgD-l cCmiddotmiddotlmiddoti~lt~-~ ltL~~(nt y(ur autL~)-Jrtio1 -e trc placcG ~71 the tntortLn-t(l r ~t-i_C1 (yf 1jjj~~ to

Enclo( c is are] C2SC hich 8 Clllcl ltppnciat ( ycl (el ~(J(Ji L)lc~ your rc-(~r of attcric) siLlil ~nd lmiddotcLtlfD)lg to us at )(tJr c-nlii st

CODvn)(Dce

set 0- ~--~ 8(lrimiddot 0 0J( ~_~t S you Ir~ r (middot~r CO~ 1( ( to t--2 (i y(s~( - zy ~r-- 2 cc~-y of t r( 2middot5rcl(~cc

- eli ~1 bull

Par t 10 Perf~on31 InCOlC Tlt

~_~bullc~___~ ~__ ____________middotticle 2 D closure of ion

19282 Penalty for disclosing infor~ation contnincd in the return

Except as othervisc provided in this iFticle it if a mi~dccmor for tiw

Franchise Ta- 1301(1 or any ncbcr thereof) or any deputy [(gent clcrJ~ or

other (fLtcer or Cilployec of the staU~ (inc)lldint its politi c] suhdiviriol1s)

set forth or discJosed therein

I

To California Stnte Franchise Tax Board co Hartin ]uff Executive Officer P O Box 14 SacraMento CA 95807

llCreby middotaivc the confidentiality proviriol1s imposed upon

the California Stnte Franchise Tnx 1l01rd by Section 19282

of the C~lli[orrda PDvcnue 2nd Taxation Code- middot1th r0pcct

to r-y tax afL-dn for the tr~1bh ycms 1~)69 t1nourh 1977

Datcd

LA OF IC E~~

Cr-middotN 5 CUTLER

--EL l t LlDOfF (J ) iJ ~ ( M L ~ ~-I G

~ICmiddot1~CL I ULAVlOcK

(11 R CCCKEK

C~--1LL~ ~AJALAT

20 r OOq

CITY t~TiC)~~~ iltf fUic_r~~G

G06 SOUTt~ OL lve ST [-1

LOS ANGeLES C~_I-O~~~ll SlOOiA

Angust161973

I

Coopc l ~ Lybl 1251 Avenue of c Amcdc2s Nc York New York 100ZO

GcntlclYlen

Our office has 1 lcquc5ted CI (l(2(lrcs to you our lon (J~ 0

wh COl Hi arc1 d XO 1e Prcsj(l(ont of tLc Lnitccl dC3 if

suhject to incoc-ne t x i~ the S12(C CaJiJcgtr-i~~ as a lcjclcnV I arc1 wbcthcl he is thereby obligctcltl to ilc a C~dfornia inconc Un rcil1rll a s arc s i c1 ( 1 t

In our O))IiOl hl e liht 0 L c ~~cts ltdrJ d)curn t cs pnsvnUcl to 1)) 1 Jj-Ol is nt ~-t l lCj(Ctl uf t~ ~~middot~middotJe ci c l_oJ~~i ~-~~ iL

CoeJe j ceo 1l1 j r~ ] y Cill~~Vc1 to jt~ z- rl07~(gt j j~CCJmiddotl-e t~~

reit11n

T(middott~rn ~~)(l )C~) 1

~(~ S -- ~ 1CC -emiddot ttlf)C1(1~1t to req~~re ~

- ~ -

)~fr ltjI~1- ~_ ~~l~ ((middotl~middot ~-cc~--c

- (J r tl e 5 ~ ~ t c c) r~ C 1 G ~ J ~~J 5 1 cltt(~ldo tLr 1 ~t C_~2-_~ -- middotttJ)

l~ 2 r 21 c~ C1 =~ J C ( ci ~~ ~ - ~ -=-~- 2 - ~~ f i5 ~rc~l)u ~~)~1C i+ C~middotJ~~-

01 l~e ~lC~ ~)middot~~e-~ll

- 0 - ~ ~ f

~ I ~ bull ~

middotr)( -lJ - -lt ZCCC~~~ ~~ -IC~ l

Cmiddotey -~rmiddots)_ci

S t C~ (J f C ~- ~ ~

1~ U gt 1 cmiddot i ~ gt ) to th rcltJ()~ )

~

1 1 ~- ~ ~) ~ CJ l

Aufu~ 1 ( 1 3 I1c--ge rc~O

to return to the SUdc of Cz]ifornia It be 2 resident for 211Y pCllpO~e )] the S[dc of Cllifocnia

He contilHlC(1 to )-cCidc Cx(l conduct his 1gtusi1c-5 in 2ew Ycn-l until he vas illQugura ~~ the Pre idcnt of the Unii d StClitS 011 Jalll12ry 20 1969 aml nnvccl viU) hi 1ni f)om --ew Yen to thc J)i1(~ Ibllc in Vasl)ington D C He has contil1ucclto oc hiLc E()lSC and to SC)C as the President of U1C United t(8 c prcscnL Vc do not hzVc any in1011J lion conccrning Ul) continuiqr contacts or lc1ctiOlds thal1lC rnlt1y htvC wi] tLc 2~C of jCY Yor1 i~)d CXj)CES no ]))on

reg(t)dil1~ C 1)O~~~j1)iJity oJ 11if cO]ltil1uztion 0) tCTrrli11alion (f l1is stCltus

as a resident lcw York

Alter ])js dcpartu1C fT(m C~difOlmiddotnj in 1 Sl()3 1v11 J~b-on aC(jl1irccl 1o pncclo of real pn~pelmiddotty ill California middot--i le will (C(l 10 as tJ1C

llitticr pro~)(dy l tllc n CJeln(rlc~ )nopcJiy TH~ Vhit(jc) pnmcri) vas- the fnnner JCd( of hi~~ lnothcr laquo d ZLS pt1rcha~gtcd 1) 11)111 5)) J 9( Hi rnotilc) conjCcl to )jyC i hunmiddot until l ce2th c ijdc~middot~t Lc t)li il1~s 1)11~ i~~~C l for 111( 1)uJ))(1[( of rr11Ll~l~~ i ~(-) ~~ZjJl)j~ to shyn10thcr hi](~ ~t lLe 82n-( 1 r(~ nmiddotlc-ir1-~~lig tllC OlCr ~~) ~~ l)~~()e tymiddot i11)jn i1( ftlrn~ 1y 1)CC211~C 0 j1 S )OtC1middot~ J Jl~C S ctn j n~e~imiddotnc~2i n ~~~1 arca ]~j ~ is r()~middot~(jy (~clt(_)OYJ1_~ ~s ltz1~~middot~)lc Or~(~ 1 ~~(l-J~~il C are (1_c1~j ~cd t- t t1~c DrC~)C~middott)~ i~ bcj] J~-~ (~d O-J z~ 1rr~)c)r~]~)r b~~ is ~~~t 2

i rn ~~ ~- --1 t r2~ S

aT))z~r(~-~ly fQl~ t1c -)t~ S C C~~~i-rt ~11e SZtl1 Cl(-middotl~ltc ~C~(~1 ~ricl1 rcs St)~((~~=~~ly )tlTC~ ~ Ju]y 1 ~ -c l-~C(middot~_~c

2- i1 c1 11 i-~ f ~ ~ j ] Y 5 ~) ~ ) r ~ ~- C ( c ~ c~ ~_ j rmiddot ~~ 4

~(uld ~ Zmiddot-_~middot ~- C ~- re ~~~ ~ fc~~ iC(_

2 ((f~~i ~- i t ~ FlC)]i i(1~] I 1

l~)t-c~~ ~1( -r~ ~

- 0 -~- lt i ~~~-

Iff 1 ~--1- _ I bull Y

Augnst 1 ( 1 973Coop~rs amp Lybrand IJ2gc rr~) r(~c

al soon 0( c a si on go to Ca rn) Dz v id 112 ry LLnc1 ltlnd 2pp2renHy ill c arnoul1l Erne H zt 11( (Ld11 Ca D~iV c1 vould d~o cxceed ~he an10nnt of tinlc spent et s-~n Cl(~rncnle

Ixccpt for the property acglii -gtitions referred to aboc the possibility that hc )11Y h2v( been electcel an l101iOrry 111Crnbcl of sorne clubs or associlttiollf -in] n illC S~atc and tlw ct t]it ~r --011 has voted in the Stzdc of Ctlifornla COIYllYlCllCi11 in 1970 we know of no oUler contacts relation li)s il1volcrncnts or tr(tns2 ()ns such 25 bltlnk accmmts busill(s~ intcrests clnlch af11Jiction or ltlny soci~1 connections hieh v()1Jltl )rl c legal sense idcrliiy 1lr l~L)~Orl vitl1 1he SlcLtc of Ct1iforJ1ia

The tClrn rcsident or cl0111iciJtJY is uscd or applied in 1112ny ff~rcnt context in tJ1C codes the de of CcJiorni2 ard in the oC)111ion of the COllTis of the tc 0 ((11iorrd~z)~ J~re(lllcn~)Y t11crc 1S a considclal)Jc 5ncoJ)sisiency in t1C clcf)Dition of ihc~c tcnns OJ in tLc II C thC~c lcns (10J) ~~~ ll)011 LJc pose if] l ~]T] a -lc-terr11inctiorl is 1)cing r-l~lt1e yor (~alllj)Jc 11Jc tcrrf ~r(o 011CC 1 is ele nc(l or ttjr~ed j~l tIle (C1jOll

C~O(lc i1~c ate of C~JjfoY~JjZt l)ut it 5 s rmiddotmiddotf(11tly Ol)Ollmiddot~ frcrn )middoter(1~~~~~ t~l(~ ra)~iOlS ~cctions t~c J(~cti(l Co(lc htl)rq to do vli- 1(idcl1CC 1h~middott this (lOCt~ not )(~l~i 10 or con~Jo] 1( t(~ri~l lr(~r1cTli l ( fmiddot ~(~ fOi~th j~l th(~

of the SLc ic) Do~ rcl

Sectio~1 J1-1 t~-~e ()emiddotnr~~~t C~0(~C p1middotc1Yi(1s tlar tc]( C 1 ~C ()nJ)- o~~

xes i d ( n C ( bull On t~C Ot11C1 l~r( jfmiddot) c]Ct~r ftCf~l l~r~-L-~middotO~_~_S c~S(~S ~~n(l ~~iJi~~~

)CTEorl 11-1~1)~ tC 2 r~~sd(~t irt scmiddotmiddotcTz i d~~(middotle~- ref 10 ~C l~i)l ~ 01 delernj~l5r~ iis ~~ ~ t~S j- ~~~Y~__I~___~~_~_~ f~~-~~~_~_~__ ~l~_~~~~~l~~_- ~~ fJ~~ 31 (21 1lt) 2(1 2c ~_~ COL~ re (~ 5 t t~ cmiddotr-=middotl_~ ~ middotmiddot_Ll~ 1 0 t~~(

~ - - l ~~ __ t

_ I -

ttmiddot~(~ i

1 ll c c e 11 C C ~ e ) C 1~ ___ 21 i r c 0 ~ - ( 1 = _ ceo r ~ ~ _ Y J (gt L~- c ~~ esc - - ~ () 3 t

fC DillS (~~1middotCC Cll ~L~(~ltio 1 ~~r c~(iriol 1(5 C~~~r as 51 f r 121

the lcmiddotcnlc ic (iO C s yJOs

(b) the

t ( C ( r i n

-

() j (1 c

l~Ufl1f~t ] () 1973middot Coopers f Lybrand I)zgc l~ouT

In view of the fact JEd ~Jr l~bons visits to C2Jiforljzl arc bicf thZtt be nJnlost hl2ricl-)ly ltcrnOt1l1CCcl their duration ncl rcturns to Viz Lir~ton at their conclusio1 i1Jat he ~P(~l1Cls 11101e jrrl~ in 2JmiddotyJJ~d znc~ FJorica 1ban in cllia zlct 1111 he s)end3 tLe Inajen of his Erne in Va ngton D C it is evidellt that ih Nixon is not a rcsi(~crt by virtue of subsectiOl (a) nee 1( j s noi an inclividutl who is in Clj c State for other than a tcrnj)orary or iTallsitc)l) nnmiddotpose It is clear that on any and every occccsion when he 11as been in this State sjnec~ hi s c1q)arlnTe jn 1963 it has been for a clearly 1clnpOral and 11-))s)1o1) purpose

11e conclllcEng sentence of the above code ~edion provides tbat 1111

indjvilt1uz~l ho is a resident of this 5tde COllinues to be a lcsjcl~nt lten thourh tlt~mpolari1y lt~bSC~lt frorn Uc State 7hi10 )1) Nixon f laquo1 onc tirne a lcjclcr~t of Lhi 51l1C tl statuCJ Y(5 ternlit~dcd rt ill lirlc JlC rnoved to cw York Cncl COnl111Cnccd the przctice of lZ Hi s nlC)C to New Yo wa clearly not a tenlporary ~b~cnce frorn Cajjorni (C01 1 the concluding fcnlcnce of tbe code [cetio hZ5 no a))Jicz-~)jlily 10 11 0ixo1

The onlY pzrt of the i~bovc dcLinjbon hid) could ]Jltc 2 icdi(Jl Lclc 113 fuh[cciiol) (b) ]i(11 inclm1 f ~ a Te (cnt an lil(ii(~~d (()li(jl~d in

this SLdc ho is Otifcje-e Ole Stcde for ltl ~l~JnpOrary (l trz1l~jL()7ltl~middotp(JSC Evcn if we C1C~ 10 ~in)( ilt 1r i-c) is clCH))ciLd j tile ~~~lc 01 Ca)jf()lnit rrJ e-el~l j C fUJ1h1-1~ 2SSt1tYr t 1-11 t lC hz~ ~In i~ (Itiu to lCtl1rl)

)lescrrf ycs~)()n 1)ili1(S ltJru aCl~~middot]t~cs c] ~)~h(lc (l 1~11~St ~ti11 c c~ e 111 tJC )jghL of 2]1 ()1~ tc (ccicl(cl C(~~~~ cl~~tellJ1ir=~~ ~ of il-t~ ~~~~i( J302 ()f I~crua]j ~ ~~~tCJl 1 r1jjngs OJ- t11C middot Tcll~Cj c Jz r~(J~ 1(1 2 ~d l-C~ ()~ii()s of tllC jtL()Jl~C) G-(r~~ of St2c of Cljfc)c-la ~~middot~-c 5 c)~ sj(~C t-C Stzie of (4Jir(r~i_ l rlucn rrorc~ t~tn )J1~- terrl-)Or2 rv or tra~~ to~-~ ~-~02e As -1r(gtsi((j~ (- ~~c l~~-jtc(l S~lt~icsJ t is cl~middot~J~middot tat ~1 ~~ion j s ~ ~lti ~middot-~-t

11 -~ C S C - be in

I) e r rn 2 i C ll s C ~ t 0 i i - c aHetched to th~ fe c

] n c () rl 1 i (1 tmiddot ~ ~ r ~ C t ( r cl J) C f- C 11 C C

i 5 r~1 ere ] ~- - r 2~ ) ) - ~- ~I~

fact s ~ d c i lmiddot C t E bull - c~ c () ~- --- i ~ - t11e 1 l~)I~middotd _ (~middot~~~l~ middot~lin) ir~ (~)j i C21 e j wgt

)J()~tl( ~middottl t~~l i~ltUT1(- (~(n~~ 1 ~~ S~~-middot~(middot (~ Cz) lfor ic~ ~t~( j~

t)( c 1~ ~~J U~_~2~C ~ e ~orc 0 ~~(~ O~~l~lcn tl1(t l~-(~ t -L middotmiddot~s fmiddotr~cc fr()rn tie -k cf Colimiddotvfl1i flil ille y(gtlaquor~ 1 SiLC) to t]e pre (middott t ni js j-or

ILL C B U i U f~ amp Sc l-i EI FLY

Coopers amp Lybrand AtlgUft 1( 1973 Page Five

a purpose L IS neither tcnporzjmiddotY nor tranitory as these terrns are intelpreted by all 01ho available UUlCcs

Our SOlrCC5 of rcfcrcjce arc rel(l5rlccl irl Ollr [ile5 ZlJic can l)C roade available H ihey would be JJClpIul to any 1po[c We rn~llt h()Y(~vcr

r to a recent c1cterrnj))Cl1ioll of 1he ie BOClrd Eqll 7Zl1io1) IclH1lary ZG 19()9 idc1tificcl ZJf tll lppcd of ]Icrbcri 11 J)11C10 13 BooJ)cl There it as delern)] t the 1 aycimiddot 1 s al) cncc Din lC

State of Cltdio [O a peri of seven ycar~ in thl~ of Wz 111)110n prirnarily jo COll1l)]ctc hs cchcation 2S not t tcrllporary or irll HolY abfCJlCC ccl1cl evcn nJo ~]l the ayer 28 pr ous1ya j(sjdellt of iLc State of Ccdi[ornia ne arcrjJya conlinu)ll[ clonilc1]icclY wH11 the jni(~ntion to nhY1 to UQ -Sitlc of CdiJornit )( was not a Ilrcsidcnt ll cs def)) d in the HCCJu( a~ld Taxation Cc)dc

sed UPOll i11C acts taiecl (LboYc it i~) 011 ni011 t111 ~vir rjon is not a resic1cl of the 1e of fOJia the j)()~e of (1cdclmiddotrlin~~~~

llis ()tJ]ig~t5nr~ for )c(~~)~-middotl il1( C L2middot ( nd ~e thcrc-ore C(1ncJlfmiddot ~~middot~t

he if not obli t d tu file it rCiC1cJi incornc tax j (ill L f (1 I t lee perj oel lroJ)1 19C)9 11L~il tlc l))middote~eJt ile

Y 011r~ f~ j nee J ely

-

r ))J~ ) rrtJiJJt_middot~

Dsncrnn

Page 2: White House Special Files Box 7 Folder 17...7 17 N.D. Other Document Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank

Box Number Folder Number Document Date Document Type Document Description

7 17 ND Other Document California Revenue amp Taxation Code Part 10 Personal Income Tax Chapter 2 Administration of Tax Article 2 Disclosure of Information 1 pg

7 17 ND Other Document Unsigned California State Franchise Tax Board confidentiality release form 1 pg

7 17 08161973 Letter Letter from Dean S Butler of Willis Butler and Scheifly to Coopers amp Lybrand RE Legal opinion as to RNs California residency and obligation to file a California tax return 5 pgs

7 17 12131973 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 ND Memo Memo from General Haig to RN RE Signatures requested for attached power of attorney 1 pg (Duplicate - Not Scanned)

7 17 ND 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 12071973 Letter Letter from Martin Huff of the California State Franchise Tax Board to RN and PN RE unfiled tax returns for the Nixons 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 12091973 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 ND Other Document California Revenue amp Taxation Code Part 10 Personal Income Tax Chapter 2 Administration of Tax Article 2 Disclosure of Information 1 pg (Duplicate - Not Scanned)

7 17 ND Other Document Unsigned California State Franchise Tax Board confidentiality release form 1 pg (Duplicate - Not Scanned)

7 17 08161973 Letter Letter from Dean S Butler of Willis Butler and Scheifly to Coopers amp Lybrand RE Legal opinion as to RNs California residency and obligation to file a California tax return 5 pgs (Duplicate - Not Scanned)

Monday August 10 2009 Page 3 of 3

HONEY HILL HANel 9300 S W 117111 AVL 211middot3255 MIAMI 56 RA

bull A ~

~-

l

tmiddot ~1

bull lt

December 13~ 1973

TO General I-big

FHOM Jon Hose

SUBJECT Hequesi for pover of attorney frOlTI President and MlS Nxon

The docunwnts attached at Tab A are a merno frorn you to the President describing pover of attorney (also attached) whicll vill enable 111 Dean S Butler to represent the President and 1115 Nixon before the California State Franchise Tax Board

We have received the two connl1unJcations (lttachcd Tab B) lron1 the Board J1cssrs Ganl1ent ltend GC111rni1l1lltlVC cgned that ~lr Dulhr

should be Hiked to represent the lgtreddent 11 Butler WJ(Jle the opinion le1ilr (attached Tab C) llich we clisir uteri at the press

CalHornia tc1X lVs and tbe1epoundo did I1G1 need to file a California state jncc-rne lax return It shougtl be aSSlll1~fc1 ih2t a rct2iner ill be involved and that this rcprGSetlLdiol1 will be on a cClnpens ted llltlsls

tfhc poyeJ~ of at--or11eymiddot r-=lusi be 5i2n d Dctl by the reS~cl(rlt 2nd ~middot5

lhon As soon 25 this s been cccnlis d I ill 01 it toshycnce fcrrl the C2_1ifcl~11ia St2te Irncl1isl~

briefing ltlcclalmiddotj

corres

Attae (nt s

Pow(r of A ttorr~(y

C Letlt1 to C [) l n c~ ( ~ 1 bull ) J t ~

T H r VI HIT E H Ci USE

Wf~HI~~GTON

MEl10RANDUlvl FOn THE TJRESIDENT

FRO1 General Baig

SUBJECT Signatures requesled for allachcd power of attorney

Attached is a power of attorney (T13 A) for tllC years 1969 through 1973 lo ]v1r Dean S Butler to bandle tbe current controversy about the California tax status

11r 1utler issued (he upinion leUcr which we distribuled al Ule press bricf1ng on yUlll fjnZlnccs ~t((jng that in his view you were not c~ residert under California ta~ lltlwS ltncl therefore had no

obliglttliOll tu file the ~jLate la- return as President

R E C O)lvlE iD i T 1 C

Thill you Zlld )~r~ Iii-Cl l1 5)11 (he POCl of ltllorney i-lll1Cliccl

at Tab A (l1cscrs GZlrl11cnt Gcr1lnill ncl Rose concur in this judgrncnt )

Attachment

TAB c - Power of Llorncy

lashhigton D C

l5y Richaru H Patricia R Nixon

hc hereby Mr B 10Lllis J11r John E Scllcifly all of 606 Clive Street L)s Cttlifonia 90011 JgtlJne nUltx17 (213) 620-1650 as uUonl(ysmiddot-jJ~-f(lct to

State lroIehitic Tax rCsp2ct to fxgtnoona1

to 1973 inclusive

reprsn the before ti~ Borccl ond inexxTc tax

uqenci2s l

Said attorneys-in-fact revoation of

of tln) J~l -i2

subject au-LJncity to

confi(kntial infoJJKldon on aLovc tJc fol1Clbullirlt] arX)ve r-tters (for

Ib (middotccute cloci and TaxCl tiC)

To exccutc ZllveTS (ir~clt)airlr offers v]i-J2rs)

of rcstricUons C-I [SC~~t2J~ or collection of deficiCr1cics hl tcx

Ib egtccutc COl~C1L tCltutory 11T1Lts for assets or t-lc o)11ecLic1 of tayc

lb del(Yj21tc autJx~~jty or represCntative

Ib (XCCU 2 a 1

visi()ns

rt ~ bull l ~

19232 of 1 Co2

CDl)ics of c111 rot ic-c~~~~ 2rrl )

to

Rmiddotr~TO

Bon ~ichlld H cU1d Patricia Nhon Th8 C11iLe Jol~e

yashingtOi D C 20500

~le U)1CClstlt1d that the IICoopers [ Lylnzmd tl report that you rcquested indic2tcs that E~ lfocblc tTust cf 1dc11 you re the DCreficiarics sold approirltcly 23 aCLCS of prcprLy locntcd in Or21[ COlllty Cdtforni[ ~(CriCllf 17951 Drd 17952 of the CcLLfornia JZCTnUC ltnel fltLio11 C(gt provi(~c [or tJlC Ugtt~tion of 11 t 12loLLci rri (s iHn incoc j c in a [llif orniD source Cins renliz~d on the transfer of real property located in tllis otate are consjdcrcd to he incoe from (1 C1ifornia somcc

SecUon J8Oi(f) of th I~cvCnl(~ lei f dOl Cc~ proj(~cs tklt e(1) trust h~in[~ LIt)~ jJ1CC1~C of jn exC fS oL $7)(Ci [1 f1~~~ file ~ ti return SccLiol1 1802 PH~(lc~ tklt 11 InC~J~(~ ltJ1 ife L1ViZ in exec-lt cf ~7O(iO il grc~s il1C(l~middotC ELlJl file eithcr R joLt OJ ~(i)-lidC rteUJ)n

Jle Cali loj-ni rCCrttl2 n1d Ta2tiun C(J(~ ~~t)jcctr3 th( cntir( t~gtpoundliJL Lncoe of C csiccrL to ~E irccc Lgt Scctic JiO]n) c~ t Cgtc pr(idc~ Llat Lk tC1l lrr_CS~~l1~0illfl jLcltlt~~ C~CTy iLc1ivjgt~l (~(jci)~-(~ i~-l L~i~~ ~~t~te 110iS O~tshyEice LLe pound~tc~te for a tcrI(lrlt~lJY (r tr~~~~ tClY Ft~Yp0-et

Sillec- )t(u Erd ~middotJS4 ~iXC-l rrZpisttrcc~ tel ote ir Cr21~2 CC~~1ty) C15forn1[ Or1 Jlcry () 197C) it rgtlgtc[rs tL L (1 tmiddot~~~ t ~I~ i (~ Cc lj f(Jr~i 1(c(~Cl YOLY (o~ici(~ of C~l(iC2 bullbullcCOYC~lmiddot- Lll TC~~ _~r ( i~lfcmiddot--~ t-S c t f-sis c- cCLc]Ci- if fmiddotch 1) tiQ c ) t~t yO-l ltlmiddotd ~y 3-0 [_r0 ousic~ tfl~_S stZlP fer ct~r th2~ a t(~r0-ry OT tr~n~itcTY IiIt C~-~2

or YO r J -i bull

to tc r~-_L~)

- rmiddotmiddot ~- I - - ~ r

middot

DccrnJbcr 9 1973

Hon Richud lr taxon The hite l10use Hashin~ton DC 20500

SUBJECT California Personal InC01~1C Taxes 19 - 1972

SUbS0CjUCilt to our previolls l~Ltcr to you the miile rouse is npor-te-J to have ifsued Cl s[ri(S of dCCUCllts s(tLirt~ forth irfor~ti01 rcrp8ctjnc Y0ul p=~rsol1al ii-ccs alc] Un liabiliticE Fll the l~cdiltl rcpcraquoU or ~ Lis r(gtleLl~c) it C1ppCnrs to k~ yom intent to pl~cC in the i~uhlic dctin y()~r personcl [jn2rci~l an tzY ~fIqLs Tn light of tiljr ~lPU(1L itct ( wuld p)rc-d1t( middot~tr ritt 2utlori7djoll fOl t)c Cidjoia lr[lciLc T[x c)n to be r)jcCC of the rctrict iC1~ of SeeUe lSlt~ c[ t c Cal if(I~~niJ r(~c~ and T~~li()n C06L~ ~hic-11 ot ~ncmiddotr~i rf ~0tJ c jiA(21lc2 C~ pubJjcly (1i~Cumiddot-~ your si[ltc 12- cff~I=Lrs UlCCJ lhc~ pi (~I~ cJrcu~~rL(~2(~~ rccap~-c of the ~ii_t-c Eouc 1(1lt[( ~rd our lcgD-l cCmiddotmiddotlmiddoti~lt~-~ ltL~~(nt y(ur autL~)-Jrtio1 -e trc placcG ~71 the tntortLn-t(l r ~t-i_C1 (yf 1jjj~~ to

Enclo( c is are] C2SC hich 8 Clllcl ltppnciat ( ycl (el ~(J(Ji L)lc~ your rc-(~r of attcric) siLlil ~nd lmiddotcLtlfD)lg to us at )(tJr c-nlii st

CODvn)(Dce

set 0- ~--~ 8(lrimiddot 0 0J( ~_~t S you Ir~ r (middot~r CO~ 1( ( to t--2 (i y(s~( - zy ~r-- 2 cc~-y of t r( 2middot5rcl(~cc

- eli ~1 bull

Par t 10 Perf~on31 InCOlC Tlt

~_~bullc~___~ ~__ ____________middotticle 2 D closure of ion

19282 Penalty for disclosing infor~ation contnincd in the return

Except as othervisc provided in this iFticle it if a mi~dccmor for tiw

Franchise Ta- 1301(1 or any ncbcr thereof) or any deputy [(gent clcrJ~ or

other (fLtcer or Cilployec of the staU~ (inc)lldint its politi c] suhdiviriol1s)

set forth or discJosed therein

I

To California Stnte Franchise Tax Board co Hartin ]uff Executive Officer P O Box 14 SacraMento CA 95807

llCreby middotaivc the confidentiality proviriol1s imposed upon

the California Stnte Franchise Tnx 1l01rd by Section 19282

of the C~lli[orrda PDvcnue 2nd Taxation Code- middot1th r0pcct

to r-y tax afL-dn for the tr~1bh ycms 1~)69 t1nourh 1977

Datcd

LA OF IC E~~

Cr-middotN 5 CUTLER

--EL l t LlDOfF (J ) iJ ~ ( M L ~ ~-I G

~ICmiddot1~CL I ULAVlOcK

(11 R CCCKEK

C~--1LL~ ~AJALAT

20 r OOq

CITY t~TiC)~~~ iltf fUic_r~~G

G06 SOUTt~ OL lve ST [-1

LOS ANGeLES C~_I-O~~~ll SlOOiA

Angust161973

I

Coopc l ~ Lybl 1251 Avenue of c Amcdc2s Nc York New York 100ZO

GcntlclYlen

Our office has 1 lcquc5ted CI (l(2(lrcs to you our lon (J~ 0

wh COl Hi arc1 d XO 1e Prcsj(l(ont of tLc Lnitccl dC3 if

suhject to incoc-ne t x i~ the S12(C CaJiJcgtr-i~~ as a lcjclcnV I arc1 wbcthcl he is thereby obligctcltl to ilc a C~dfornia inconc Un rcil1rll a s arc s i c1 ( 1 t

In our O))IiOl hl e liht 0 L c ~~cts ltdrJ d)curn t cs pnsvnUcl to 1)) 1 Jj-Ol is nt ~-t l lCj(Ctl uf t~ ~~middot~middotJe ci c l_oJ~~i ~-~~ iL

CoeJe j ceo 1l1 j r~ ] y Cill~~Vc1 to jt~ z- rl07~(gt j j~CCJmiddotl-e t~~

reit11n

T(middott~rn ~~)(l )C~) 1

~(~ S -- ~ 1CC -emiddot ttlf)C1(1~1t to req~~re ~

- ~ -

)~fr ltjI~1- ~_ ~~l~ ((middotl~middot ~-cc~--c

- (J r tl e 5 ~ ~ t c c) r~ C 1 G ~ J ~~J 5 1 cltt(~ldo tLr 1 ~t C_~2-_~ -- middotttJ)

l~ 2 r 21 c~ C1 =~ J C ( ci ~~ ~ - ~ -=-~- 2 - ~~ f i5 ~rc~l)u ~~)~1C i+ C~middotJ~~-

01 l~e ~lC~ ~)middot~~e-~ll

- 0 - ~ ~ f

~ I ~ bull ~

middotr)( -lJ - -lt ZCCC~~~ ~~ -IC~ l

Cmiddotey -~rmiddots)_ci

S t C~ (J f C ~- ~ ~

1~ U gt 1 cmiddot i ~ gt ) to th rcltJ()~ )

~

1 1 ~- ~ ~) ~ CJ l

Aufu~ 1 ( 1 3 I1c--ge rc~O

to return to the SUdc of Cz]ifornia It be 2 resident for 211Y pCllpO~e )] the S[dc of Cllifocnia

He contilHlC(1 to )-cCidc Cx(l conduct his 1gtusi1c-5 in 2ew Ycn-l until he vas illQugura ~~ the Pre idcnt of the Unii d StClitS 011 Jalll12ry 20 1969 aml nnvccl viU) hi 1ni f)om --ew Yen to thc J)i1(~ Ibllc in Vasl)ington D C He has contil1ucclto oc hiLc E()lSC and to SC)C as the President of U1C United t(8 c prcscnL Vc do not hzVc any in1011J lion conccrning Ul) continuiqr contacts or lc1ctiOlds thal1lC rnlt1y htvC wi] tLc 2~C of jCY Yor1 i~)d CXj)CES no ]))on

reg(t)dil1~ C 1)O~~~j1)iJity oJ 11if cO]ltil1uztion 0) tCTrrli11alion (f l1is stCltus

as a resident lcw York

Alter ])js dcpartu1C fT(m C~difOlmiddotnj in 1 Sl()3 1v11 J~b-on aC(jl1irccl 1o pncclo of real pn~pelmiddotty ill California middot--i le will (C(l 10 as tJ1C

llitticr pro~)(dy l tllc n CJeln(rlc~ )nopcJiy TH~ Vhit(jc) pnmcri) vas- the fnnner JCd( of hi~~ lnothcr laquo d ZLS pt1rcha~gtcd 1) 11)111 5)) J 9( Hi rnotilc) conjCcl to )jyC i hunmiddot until l ce2th c ijdc~middot~t Lc t)li il1~s 1)11~ i~~~C l for 111( 1)uJ))(1[( of rr11Ll~l~~ i ~(-) ~~ZjJl)j~ to shyn10thcr hi](~ ~t lLe 82n-( 1 r(~ nmiddotlc-ir1-~~lig tllC OlCr ~~) ~~ l)~~()e tymiddot i11)jn i1( ftlrn~ 1y 1)CC211~C 0 j1 S )OtC1middot~ J Jl~C S ctn j n~e~imiddotnc~2i n ~~~1 arca ]~j ~ is r()~middot~(jy (~clt(_)OYJ1_~ ~s ltz1~~middot~)lc Or~(~ 1 ~~(l-J~~il C are (1_c1~j ~cd t- t t1~c DrC~)C~middott)~ i~ bcj] J~-~ (~d O-J z~ 1rr~)c)r~]~)r b~~ is ~~~t 2

i rn ~~ ~- --1 t r2~ S

aT))z~r(~-~ly fQl~ t1c -)t~ S C C~~~i-rt ~11e SZtl1 Cl(-middotl~ltc ~C~(~1 ~ricl1 rcs St)~((~~=~~ly )tlTC~ ~ Ju]y 1 ~ -c l-~C(middot~_~c

2- i1 c1 11 i-~ f ~ ~ j ] Y 5 ~) ~ ) r ~ ~- C ( c ~ c~ ~_ j rmiddot ~~ 4

~(uld ~ Zmiddot-_~middot ~- C ~- re ~~~ ~ fc~~ iC(_

2 ((f~~i ~- i t ~ FlC)]i i(1~] I 1

l~)t-c~~ ~1( -r~ ~

- 0 -~- lt i ~~~-

Iff 1 ~--1- _ I bull Y

Augnst 1 ( 1 973Coop~rs amp Lybrand IJ2gc rr~) r(~c

al soon 0( c a si on go to Ca rn) Dz v id 112 ry LLnc1 ltlnd 2pp2renHy ill c arnoul1l Erne H zt 11( (Ld11 Ca D~iV c1 vould d~o cxceed ~he an10nnt of tinlc spent et s-~n Cl(~rncnle

Ixccpt for the property acglii -gtitions referred to aboc the possibility that hc )11Y h2v( been electcel an l101iOrry 111Crnbcl of sorne clubs or associlttiollf -in] n illC S~atc and tlw ct t]it ~r --011 has voted in the Stzdc of Ctlifornla COIYllYlCllCi11 in 1970 we know of no oUler contacts relation li)s il1volcrncnts or tr(tns2 ()ns such 25 bltlnk accmmts busill(s~ intcrests clnlch af11Jiction or ltlny soci~1 connections hieh v()1Jltl )rl c legal sense idcrliiy 1lr l~L)~Orl vitl1 1he SlcLtc of Ct1iforJ1ia

The tClrn rcsident or cl0111iciJtJY is uscd or applied in 1112ny ff~rcnt context in tJ1C codes the de of CcJiorni2 ard in the oC)111ion of the COllTis of the tc 0 ((11iorrd~z)~ J~re(lllcn~)Y t11crc 1S a considclal)Jc 5ncoJ)sisiency in t1C clcf)Dition of ihc~c tcnns OJ in tLc II C thC~c lcns (10J) ~~~ ll)011 LJc pose if] l ~]T] a -lc-terr11inctiorl is 1)cing r-l~lt1e yor (~alllj)Jc 11Jc tcrrf ~r(o 011CC 1 is ele nc(l or ttjr~ed j~l tIle (C1jOll

C~O(lc i1~c ate of C~JjfoY~JjZt l)ut it 5 s rmiddotmiddotf(11tly Ol)Ollmiddot~ frcrn )middoter(1~~~~~ t~l(~ ra)~iOlS ~cctions t~c J(~cti(l Co(lc htl)rq to do vli- 1(idcl1CC 1h~middott this (lOCt~ not )(~l~i 10 or con~Jo] 1( t(~ri~l lr(~r1cTli l ( fmiddot ~(~ fOi~th j~l th(~

of the SLc ic) Do~ rcl

Sectio~1 J1-1 t~-~e ()emiddotnr~~~t C~0(~C p1middotc1Yi(1s tlar tc]( C 1 ~C ()nJ)- o~~

xes i d ( n C ( bull On t~C Ot11C1 l~r( jfmiddot) c]Ct~r ftCf~l l~r~-L-~middotO~_~_S c~S(~S ~~n(l ~~iJi~~~

)CTEorl 11-1~1)~ tC 2 r~~sd(~t irt scmiddotmiddotcTz i d~~(middotle~- ref 10 ~C l~i)l ~ 01 delernj~l5r~ iis ~~ ~ t~S j- ~~~Y~__I~___~~_~_~ f~~-~~~_~_~__ ~l~_~~~~~l~~_- ~~ fJ~~ 31 (21 1lt) 2(1 2c ~_~ COL~ re (~ 5 t t~ cmiddotr-=middotl_~ ~ middotmiddot_Ll~ 1 0 t~~(

~ - - l ~~ __ t

_ I -

ttmiddot~(~ i

1 ll c c e 11 C C ~ e ) C 1~ ___ 21 i r c 0 ~ - ( 1 = _ ceo r ~ ~ _ Y J (gt L~- c ~~ esc - - ~ () 3 t

fC DillS (~~1middotCC Cll ~L~(~ltio 1 ~~r c~(iriol 1(5 C~~~r as 51 f r 121

the lcmiddotcnlc ic (iO C s yJOs

(b) the

t ( C ( r i n

-

() j (1 c

l~Ufl1f~t ] () 1973middot Coopers f Lybrand I)zgc l~ouT

In view of the fact JEd ~Jr l~bons visits to C2Jiforljzl arc bicf thZtt be nJnlost hl2ricl-)ly ltcrnOt1l1CCcl their duration ncl rcturns to Viz Lir~ton at their conclusio1 i1Jat he ~P(~l1Cls 11101e jrrl~ in 2JmiddotyJJ~d znc~ FJorica 1ban in cllia zlct 1111 he s)end3 tLe Inajen of his Erne in Va ngton D C it is evidellt that ih Nixon is not a rcsi(~crt by virtue of subsectiOl (a) nee 1( j s noi an inclividutl who is in Clj c State for other than a tcrnj)orary or iTallsitc)l) nnmiddotpose It is clear that on any and every occccsion when he 11as been in this State sjnec~ hi s c1q)arlnTe jn 1963 it has been for a clearly 1clnpOral and 11-))s)1o1) purpose

11e conclllcEng sentence of the above code ~edion provides tbat 1111

indjvilt1uz~l ho is a resident of this 5tde COllinues to be a lcsjcl~nt lten thourh tlt~mpolari1y lt~bSC~lt frorn Uc State 7hi10 )1) Nixon f laquo1 onc tirne a lcjclcr~t of Lhi 51l1C tl statuCJ Y(5 ternlit~dcd rt ill lirlc JlC rnoved to cw York Cncl COnl111Cnccd the przctice of lZ Hi s nlC)C to New Yo wa clearly not a tenlporary ~b~cnce frorn Cajjorni (C01 1 the concluding fcnlcnce of tbe code [cetio hZ5 no a))Jicz-~)jlily 10 11 0ixo1

The onlY pzrt of the i~bovc dcLinjbon hid) could ]Jltc 2 icdi(Jl Lclc 113 fuh[cciiol) (b) ]i(11 inclm1 f ~ a Te (cnt an lil(ii(~~d (()li(jl~d in

this SLdc ho is Otifcje-e Ole Stcde for ltl ~l~JnpOrary (l trz1l~jL()7ltl~middotp(JSC Evcn if we C1C~ 10 ~in)( ilt 1r i-c) is clCH))ciLd j tile ~~~lc 01 Ca)jf()lnit rrJ e-el~l j C fUJ1h1-1~ 2SSt1tYr t 1-11 t lC hz~ ~In i~ (Itiu to lCtl1rl)

)lescrrf ycs~)()n 1)ili1(S ltJru aCl~~middot]t~cs c] ~)~h(lc (l 1~11~St ~ti11 c c~ e 111 tJC )jghL of 2]1 ()1~ tc (ccicl(cl C(~~~~ cl~~tellJ1ir=~~ ~ of il-t~ ~~~~i( J302 ()f I~crua]j ~ ~~~tCJl 1 r1jjngs OJ- t11C middot Tcll~Cj c Jz r~(J~ 1(1 2 ~d l-C~ ()~ii()s of tllC jtL()Jl~C) G-(r~~ of St2c of Cljfc)c-la ~~middot~-c 5 c)~ sj(~C t-C Stzie of (4Jir(r~i_ l rlucn rrorc~ t~tn )J1~- terrl-)Or2 rv or tra~~ to~-~ ~-~02e As -1r(gtsi((j~ (- ~~c l~~-jtc(l S~lt~icsJ t is cl~middot~J~middot tat ~1 ~~ion j s ~ ~lti ~middot-~-t

11 -~ C S C - be in

I) e r rn 2 i C ll s C ~ t 0 i i - c aHetched to th~ fe c

] n c () rl 1 i (1 tmiddot ~ ~ r ~ C t ( r cl J) C f- C 11 C C

i 5 r~1 ere ] ~- - r 2~ ) ) - ~- ~I~

fact s ~ d c i lmiddot C t E bull - c~ c () ~- --- i ~ - t11e 1 l~)I~middotd _ (~middot~~~l~ middot~lin) ir~ (~)j i C21 e j wgt

)J()~tl( ~middottl t~~l i~ltUT1(- (~(n~~ 1 ~~ S~~-middot~(middot (~ Cz) lfor ic~ ~t~( j~

t)( c 1~ ~~J U~_~2~C ~ e ~orc 0 ~~(~ O~~l~lcn tl1(t l~-(~ t -L middotmiddot~s fmiddotr~cc fr()rn tie -k cf Colimiddotvfl1i flil ille y(gtlaquor~ 1 SiLC) to t]e pre (middott t ni js j-or

ILL C B U i U f~ amp Sc l-i EI FLY

Coopers amp Lybrand AtlgUft 1( 1973 Page Five

a purpose L IS neither tcnporzjmiddotY nor tranitory as these terrns are intelpreted by all 01ho available UUlCcs

Our SOlrCC5 of rcfcrcjce arc rel(l5rlccl irl Ollr [ile5 ZlJic can l)C roade available H ihey would be JJClpIul to any 1po[c We rn~llt h()Y(~vcr

r to a recent c1cterrnj))Cl1ioll of 1he ie BOClrd Eqll 7Zl1io1) IclH1lary ZG 19()9 idc1tificcl ZJf tll lppcd of ]Icrbcri 11 J)11C10 13 BooJ)cl There it as delern)] t the 1 aycimiddot 1 s al) cncc Din lC

State of Cltdio [O a peri of seven ycar~ in thl~ of Wz 111)110n prirnarily jo COll1l)]ctc hs cchcation 2S not t tcrllporary or irll HolY abfCJlCC ccl1cl evcn nJo ~]l the ayer 28 pr ous1ya j(sjdellt of iLc State of Ccdi[ornia ne arcrjJya conlinu)ll[ clonilc1]icclY wH11 the jni(~ntion to nhY1 to UQ -Sitlc of CdiJornit )( was not a Ilrcsidcnt ll cs def)) d in the HCCJu( a~ld Taxation Cc)dc

sed UPOll i11C acts taiecl (LboYc it i~) 011 ni011 t111 ~vir rjon is not a resic1cl of the 1e of fOJia the j)()~e of (1cdclmiddotrlin~~~~

llis ()tJ]ig~t5nr~ for )c(~~)~-middotl il1( C L2middot ( nd ~e thcrc-ore C(1ncJlfmiddot ~~middot~t

he if not obli t d tu file it rCiC1cJi incornc tax j (ill L f (1 I t lee perj oel lroJ)1 19C)9 11L~il tlc l))middote~eJt ile

Y 011r~ f~ j nee J ely

-

r ))J~ ) rrtJiJJt_middot~

Dsncrnn

Page 3: White House Special Files Box 7 Folder 17...7 17 N.D. Other Document Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank

Box Number Folder Number Document Date Document Type Document Description

7 17 12091973 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 ND Other Document California Revenue amp Taxation Code Part 10 Personal Income Tax Chapter 2 Administration of Tax Article 2 Disclosure of Information 1 pg (Duplicate - Not Scanned)

7 17 ND Other Document Unsigned California State Franchise Tax Board confidentiality release form 1 pg (Duplicate - Not Scanned)

7 17 08161973 Letter Letter from Dean S Butler of Willis Butler and Scheifly to Coopers amp Lybrand RE Legal opinion as to RNs California residency and obligation to file a California tax return 5 pgs (Duplicate - Not Scanned)

Monday August 10 2009 Page 3 of 3

HONEY HILL HANel 9300 S W 117111 AVL 211middot3255 MIAMI 56 RA

bull A ~

~-

l

tmiddot ~1

bull lt

December 13~ 1973

TO General I-big

FHOM Jon Hose

SUBJECT Hequesi for pover of attorney frOlTI President and MlS Nxon

The docunwnts attached at Tab A are a merno frorn you to the President describing pover of attorney (also attached) whicll vill enable 111 Dean S Butler to represent the President and 1115 Nixon before the California State Franchise Tax Board

We have received the two connl1unJcations (lttachcd Tab B) lron1 the Board J1cssrs Ganl1ent ltend GC111rni1l1lltlVC cgned that ~lr Dulhr

should be Hiked to represent the lgtreddent 11 Butler WJ(Jle the opinion le1ilr (attached Tab C) llich we clisir uteri at the press

CalHornia tc1X lVs and tbe1epoundo did I1G1 need to file a California state jncc-rne lax return It shougtl be aSSlll1~fc1 ih2t a rct2iner ill be involved and that this rcprGSetlLdiol1 will be on a cClnpens ted llltlsls

tfhc poyeJ~ of at--or11eymiddot r-=lusi be 5i2n d Dctl by the reS~cl(rlt 2nd ~middot5

lhon As soon 25 this s been cccnlis d I ill 01 it toshycnce fcrrl the C2_1ifcl~11ia St2te Irncl1isl~

briefing ltlcclalmiddotj

corres

Attae (nt s

Pow(r of A ttorr~(y

C Letlt1 to C [) l n c~ ( ~ 1 bull ) J t ~

T H r VI HIT E H Ci USE

Wf~HI~~GTON

MEl10RANDUlvl FOn THE TJRESIDENT

FRO1 General Baig

SUBJECT Signatures requesled for allachcd power of attorney

Attached is a power of attorney (T13 A) for tllC years 1969 through 1973 lo ]v1r Dean S Butler to bandle tbe current controversy about the California tax status

11r 1utler issued (he upinion leUcr which we distribuled al Ule press bricf1ng on yUlll fjnZlnccs ~t((jng that in his view you were not c~ residert under California ta~ lltlwS ltncl therefore had no

obliglttliOll tu file the ~jLate la- return as President

R E C O)lvlE iD i T 1 C

Thill you Zlld )~r~ Iii-Cl l1 5)11 (he POCl of ltllorney i-lll1Cliccl

at Tab A (l1cscrs GZlrl11cnt Gcr1lnill ncl Rose concur in this judgrncnt )

Attachment

TAB c - Power of Llorncy

lashhigton D C

l5y Richaru H Patricia R Nixon

hc hereby Mr B 10Lllis J11r John E Scllcifly all of 606 Clive Street L)s Cttlifonia 90011 JgtlJne nUltx17 (213) 620-1650 as uUonl(ysmiddot-jJ~-f(lct to

State lroIehitic Tax rCsp2ct to fxgtnoona1

to 1973 inclusive

reprsn the before ti~ Borccl ond inexxTc tax

uqenci2s l

Said attorneys-in-fact revoation of

of tln) J~l -i2

subject au-LJncity to

confi(kntial infoJJKldon on aLovc tJc fol1Clbullirlt] arX)ve r-tters (for

Ib (middotccute cloci and TaxCl tiC)

To exccutc ZllveTS (ir~clt)airlr offers v]i-J2rs)

of rcstricUons C-I [SC~~t2J~ or collection of deficiCr1cics hl tcx

Ib egtccutc COl~C1L tCltutory 11T1Lts for assets or t-lc o)11ecLic1 of tayc

lb del(Yj21tc autJx~~jty or represCntative

Ib (XCCU 2 a 1

visi()ns

rt ~ bull l ~

19232 of 1 Co2

CDl)ics of c111 rot ic-c~~~~ 2rrl )

to

Rmiddotr~TO

Bon ~ichlld H cU1d Patricia Nhon Th8 C11iLe Jol~e

yashingtOi D C 20500

~le U)1CClstlt1d that the IICoopers [ Lylnzmd tl report that you rcquested indic2tcs that E~ lfocblc tTust cf 1dc11 you re the DCreficiarics sold approirltcly 23 aCLCS of prcprLy locntcd in Or21[ COlllty Cdtforni[ ~(CriCllf 17951 Drd 17952 of the CcLLfornia JZCTnUC ltnel fltLio11 C(gt provi(~c [or tJlC Ugtt~tion of 11 t 12loLLci rri (s iHn incoc j c in a [llif orniD source Cins renliz~d on the transfer of real property located in tllis otate are consjdcrcd to he incoe from (1 C1ifornia somcc

SecUon J8Oi(f) of th I~cvCnl(~ lei f dOl Cc~ proj(~cs tklt e(1) trust h~in[~ LIt)~ jJ1CC1~C of jn exC fS oL $7)(Ci [1 f1~~~ file ~ ti return SccLiol1 1802 PH~(lc~ tklt 11 InC~J~(~ ltJ1 ife L1ViZ in exec-lt cf ~7O(iO il grc~s il1C(l~middotC ELlJl file eithcr R joLt OJ ~(i)-lidC rteUJ)n

Jle Cali loj-ni rCCrttl2 n1d Ta2tiun C(J(~ ~~t)jcctr3 th( cntir( t~gtpoundliJL Lncoe of C csiccrL to ~E irccc Lgt Scctic JiO]n) c~ t Cgtc pr(idc~ Llat Lk tC1l lrr_CS~~l1~0illfl jLcltlt~~ C~CTy iLc1ivjgt~l (~(jci)~-(~ i~-l L~i~~ ~~t~te 110iS O~tshyEice LLe pound~tc~te for a tcrI(lrlt~lJY (r tr~~~~ tClY Ft~Yp0-et

Sillec- )t(u Erd ~middotJS4 ~iXC-l rrZpisttrcc~ tel ote ir Cr21~2 CC~~1ty) C15forn1[ Or1 Jlcry () 197C) it rgtlgtc[rs tL L (1 tmiddot~~~ t ~I~ i (~ Cc lj f(Jr~i 1(c(~Cl YOLY (o~ici(~ of C~l(iC2 bullbullcCOYC~lmiddot- Lll TC~~ _~r ( i~lfcmiddot--~ t-S c t f-sis c- cCLc]Ci- if fmiddotch 1) tiQ c ) t~t yO-l ltlmiddotd ~y 3-0 [_r0 ousic~ tfl~_S stZlP fer ct~r th2~ a t(~r0-ry OT tr~n~itcTY IiIt C~-~2

or YO r J -i bull

to tc r~-_L~)

- rmiddotmiddot ~- I - - ~ r

middot

DccrnJbcr 9 1973

Hon Richud lr taxon The hite l10use Hashin~ton DC 20500

SUBJECT California Personal InC01~1C Taxes 19 - 1972

SUbS0CjUCilt to our previolls l~Ltcr to you the miile rouse is npor-te-J to have ifsued Cl s[ri(S of dCCUCllts s(tLirt~ forth irfor~ti01 rcrp8ctjnc Y0ul p=~rsol1al ii-ccs alc] Un liabiliticE Fll the l~cdiltl rcpcraquoU or ~ Lis r(gtleLl~c) it C1ppCnrs to k~ yom intent to pl~cC in the i~uhlic dctin y()~r personcl [jn2rci~l an tzY ~fIqLs Tn light of tiljr ~lPU(1L itct ( wuld p)rc-d1t( middot~tr ritt 2utlori7djoll fOl t)c Cidjoia lr[lciLc T[x c)n to be r)jcCC of the rctrict iC1~ of SeeUe lSlt~ c[ t c Cal if(I~~niJ r(~c~ and T~~li()n C06L~ ~hic-11 ot ~ncmiddotr~i rf ~0tJ c jiA(21lc2 C~ pubJjcly (1i~Cumiddot-~ your si[ltc 12- cff~I=Lrs UlCCJ lhc~ pi (~I~ cJrcu~~rL(~2(~~ rccap~-c of the ~ii_t-c Eouc 1(1lt[( ~rd our lcgD-l cCmiddotmiddotlmiddoti~lt~-~ ltL~~(nt y(ur autL~)-Jrtio1 -e trc placcG ~71 the tntortLn-t(l r ~t-i_C1 (yf 1jjj~~ to

Enclo( c is are] C2SC hich 8 Clllcl ltppnciat ( ycl (el ~(J(Ji L)lc~ your rc-(~r of attcric) siLlil ~nd lmiddotcLtlfD)lg to us at )(tJr c-nlii st

CODvn)(Dce

set 0- ~--~ 8(lrimiddot 0 0J( ~_~t S you Ir~ r (middot~r CO~ 1( ( to t--2 (i y(s~( - zy ~r-- 2 cc~-y of t r( 2middot5rcl(~cc

- eli ~1 bull

Par t 10 Perf~on31 InCOlC Tlt

~_~bullc~___~ ~__ ____________middotticle 2 D closure of ion

19282 Penalty for disclosing infor~ation contnincd in the return

Except as othervisc provided in this iFticle it if a mi~dccmor for tiw

Franchise Ta- 1301(1 or any ncbcr thereof) or any deputy [(gent clcrJ~ or

other (fLtcer or Cilployec of the staU~ (inc)lldint its politi c] suhdiviriol1s)

set forth or discJosed therein

I

To California Stnte Franchise Tax Board co Hartin ]uff Executive Officer P O Box 14 SacraMento CA 95807

llCreby middotaivc the confidentiality proviriol1s imposed upon

the California Stnte Franchise Tnx 1l01rd by Section 19282

of the C~lli[orrda PDvcnue 2nd Taxation Code- middot1th r0pcct

to r-y tax afL-dn for the tr~1bh ycms 1~)69 t1nourh 1977

Datcd

LA OF IC E~~

Cr-middotN 5 CUTLER

--EL l t LlDOfF (J ) iJ ~ ( M L ~ ~-I G

~ICmiddot1~CL I ULAVlOcK

(11 R CCCKEK

C~--1LL~ ~AJALAT

20 r OOq

CITY t~TiC)~~~ iltf fUic_r~~G

G06 SOUTt~ OL lve ST [-1

LOS ANGeLES C~_I-O~~~ll SlOOiA

Angust161973

I

Coopc l ~ Lybl 1251 Avenue of c Amcdc2s Nc York New York 100ZO

GcntlclYlen

Our office has 1 lcquc5ted CI (l(2(lrcs to you our lon (J~ 0

wh COl Hi arc1 d XO 1e Prcsj(l(ont of tLc Lnitccl dC3 if

suhject to incoc-ne t x i~ the S12(C CaJiJcgtr-i~~ as a lcjclcnV I arc1 wbcthcl he is thereby obligctcltl to ilc a C~dfornia inconc Un rcil1rll a s arc s i c1 ( 1 t

In our O))IiOl hl e liht 0 L c ~~cts ltdrJ d)curn t cs pnsvnUcl to 1)) 1 Jj-Ol is nt ~-t l lCj(Ctl uf t~ ~~middot~middotJe ci c l_oJ~~i ~-~~ iL

CoeJe j ceo 1l1 j r~ ] y Cill~~Vc1 to jt~ z- rl07~(gt j j~CCJmiddotl-e t~~

reit11n

T(middott~rn ~~)(l )C~) 1

~(~ S -- ~ 1CC -emiddot ttlf)C1(1~1t to req~~re ~

- ~ -

)~fr ltjI~1- ~_ ~~l~ ((middotl~middot ~-cc~--c

- (J r tl e 5 ~ ~ t c c) r~ C 1 G ~ J ~~J 5 1 cltt(~ldo tLr 1 ~t C_~2-_~ -- middotttJ)

l~ 2 r 21 c~ C1 =~ J C ( ci ~~ ~ - ~ -=-~- 2 - ~~ f i5 ~rc~l)u ~~)~1C i+ C~middotJ~~-

01 l~e ~lC~ ~)middot~~e-~ll

- 0 - ~ ~ f

~ I ~ bull ~

middotr)( -lJ - -lt ZCCC~~~ ~~ -IC~ l

Cmiddotey -~rmiddots)_ci

S t C~ (J f C ~- ~ ~

1~ U gt 1 cmiddot i ~ gt ) to th rcltJ()~ )

~

1 1 ~- ~ ~) ~ CJ l

Aufu~ 1 ( 1 3 I1c--ge rc~O

to return to the SUdc of Cz]ifornia It be 2 resident for 211Y pCllpO~e )] the S[dc of Cllifocnia

He contilHlC(1 to )-cCidc Cx(l conduct his 1gtusi1c-5 in 2ew Ycn-l until he vas illQugura ~~ the Pre idcnt of the Unii d StClitS 011 Jalll12ry 20 1969 aml nnvccl viU) hi 1ni f)om --ew Yen to thc J)i1(~ Ibllc in Vasl)ington D C He has contil1ucclto oc hiLc E()lSC and to SC)C as the President of U1C United t(8 c prcscnL Vc do not hzVc any in1011J lion conccrning Ul) continuiqr contacts or lc1ctiOlds thal1lC rnlt1y htvC wi] tLc 2~C of jCY Yor1 i~)d CXj)CES no ]))on

reg(t)dil1~ C 1)O~~~j1)iJity oJ 11if cO]ltil1uztion 0) tCTrrli11alion (f l1is stCltus

as a resident lcw York

Alter ])js dcpartu1C fT(m C~difOlmiddotnj in 1 Sl()3 1v11 J~b-on aC(jl1irccl 1o pncclo of real pn~pelmiddotty ill California middot--i le will (C(l 10 as tJ1C

llitticr pro~)(dy l tllc n CJeln(rlc~ )nopcJiy TH~ Vhit(jc) pnmcri) vas- the fnnner JCd( of hi~~ lnothcr laquo d ZLS pt1rcha~gtcd 1) 11)111 5)) J 9( Hi rnotilc) conjCcl to )jyC i hunmiddot until l ce2th c ijdc~middot~t Lc t)li il1~s 1)11~ i~~~C l for 111( 1)uJ))(1[( of rr11Ll~l~~ i ~(-) ~~ZjJl)j~ to shyn10thcr hi](~ ~t lLe 82n-( 1 r(~ nmiddotlc-ir1-~~lig tllC OlCr ~~) ~~ l)~~()e tymiddot i11)jn i1( ftlrn~ 1y 1)CC211~C 0 j1 S )OtC1middot~ J Jl~C S ctn j n~e~imiddotnc~2i n ~~~1 arca ]~j ~ is r()~middot~(jy (~clt(_)OYJ1_~ ~s ltz1~~middot~)lc Or~(~ 1 ~~(l-J~~il C are (1_c1~j ~cd t- t t1~c DrC~)C~middott)~ i~ bcj] J~-~ (~d O-J z~ 1rr~)c)r~]~)r b~~ is ~~~t 2

i rn ~~ ~- --1 t r2~ S

aT))z~r(~-~ly fQl~ t1c -)t~ S C C~~~i-rt ~11e SZtl1 Cl(-middotl~ltc ~C~(~1 ~ricl1 rcs St)~((~~=~~ly )tlTC~ ~ Ju]y 1 ~ -c l-~C(middot~_~c

2- i1 c1 11 i-~ f ~ ~ j ] Y 5 ~) ~ ) r ~ ~- C ( c ~ c~ ~_ j rmiddot ~~ 4

~(uld ~ Zmiddot-_~middot ~- C ~- re ~~~ ~ fc~~ iC(_

2 ((f~~i ~- i t ~ FlC)]i i(1~] I 1

l~)t-c~~ ~1( -r~ ~

- 0 -~- lt i ~~~-

Iff 1 ~--1- _ I bull Y

Augnst 1 ( 1 973Coop~rs amp Lybrand IJ2gc rr~) r(~c

al soon 0( c a si on go to Ca rn) Dz v id 112 ry LLnc1 ltlnd 2pp2renHy ill c arnoul1l Erne H zt 11( (Ld11 Ca D~iV c1 vould d~o cxceed ~he an10nnt of tinlc spent et s-~n Cl(~rncnle

Ixccpt for the property acglii -gtitions referred to aboc the possibility that hc )11Y h2v( been electcel an l101iOrry 111Crnbcl of sorne clubs or associlttiollf -in] n illC S~atc and tlw ct t]it ~r --011 has voted in the Stzdc of Ctlifornla COIYllYlCllCi11 in 1970 we know of no oUler contacts relation li)s il1volcrncnts or tr(tns2 ()ns such 25 bltlnk accmmts busill(s~ intcrests clnlch af11Jiction or ltlny soci~1 connections hieh v()1Jltl )rl c legal sense idcrliiy 1lr l~L)~Orl vitl1 1he SlcLtc of Ct1iforJ1ia

The tClrn rcsident or cl0111iciJtJY is uscd or applied in 1112ny ff~rcnt context in tJ1C codes the de of CcJiorni2 ard in the oC)111ion of the COllTis of the tc 0 ((11iorrd~z)~ J~re(lllcn~)Y t11crc 1S a considclal)Jc 5ncoJ)sisiency in t1C clcf)Dition of ihc~c tcnns OJ in tLc II C thC~c lcns (10J) ~~~ ll)011 LJc pose if] l ~]T] a -lc-terr11inctiorl is 1)cing r-l~lt1e yor (~alllj)Jc 11Jc tcrrf ~r(o 011CC 1 is ele nc(l or ttjr~ed j~l tIle (C1jOll

C~O(lc i1~c ate of C~JjfoY~JjZt l)ut it 5 s rmiddotmiddotf(11tly Ol)Ollmiddot~ frcrn )middoter(1~~~~~ t~l(~ ra)~iOlS ~cctions t~c J(~cti(l Co(lc htl)rq to do vli- 1(idcl1CC 1h~middott this (lOCt~ not )(~l~i 10 or con~Jo] 1( t(~ri~l lr(~r1cTli l ( fmiddot ~(~ fOi~th j~l th(~

of the SLc ic) Do~ rcl

Sectio~1 J1-1 t~-~e ()emiddotnr~~~t C~0(~C p1middotc1Yi(1s tlar tc]( C 1 ~C ()nJ)- o~~

xes i d ( n C ( bull On t~C Ot11C1 l~r( jfmiddot) c]Ct~r ftCf~l l~r~-L-~middotO~_~_S c~S(~S ~~n(l ~~iJi~~~

)CTEorl 11-1~1)~ tC 2 r~~sd(~t irt scmiddotmiddotcTz i d~~(middotle~- ref 10 ~C l~i)l ~ 01 delernj~l5r~ iis ~~ ~ t~S j- ~~~Y~__I~___~~_~_~ f~~-~~~_~_~__ ~l~_~~~~~l~~_- ~~ fJ~~ 31 (21 1lt) 2(1 2c ~_~ COL~ re (~ 5 t t~ cmiddotr-=middotl_~ ~ middotmiddot_Ll~ 1 0 t~~(

~ - - l ~~ __ t

_ I -

ttmiddot~(~ i

1 ll c c e 11 C C ~ e ) C 1~ ___ 21 i r c 0 ~ - ( 1 = _ ceo r ~ ~ _ Y J (gt L~- c ~~ esc - - ~ () 3 t

fC DillS (~~1middotCC Cll ~L~(~ltio 1 ~~r c~(iriol 1(5 C~~~r as 51 f r 121

the lcmiddotcnlc ic (iO C s yJOs

(b) the

t ( C ( r i n

-

() j (1 c

l~Ufl1f~t ] () 1973middot Coopers f Lybrand I)zgc l~ouT

In view of the fact JEd ~Jr l~bons visits to C2Jiforljzl arc bicf thZtt be nJnlost hl2ricl-)ly ltcrnOt1l1CCcl their duration ncl rcturns to Viz Lir~ton at their conclusio1 i1Jat he ~P(~l1Cls 11101e jrrl~ in 2JmiddotyJJ~d znc~ FJorica 1ban in cllia zlct 1111 he s)end3 tLe Inajen of his Erne in Va ngton D C it is evidellt that ih Nixon is not a rcsi(~crt by virtue of subsectiOl (a) nee 1( j s noi an inclividutl who is in Clj c State for other than a tcrnj)orary or iTallsitc)l) nnmiddotpose It is clear that on any and every occccsion when he 11as been in this State sjnec~ hi s c1q)arlnTe jn 1963 it has been for a clearly 1clnpOral and 11-))s)1o1) purpose

11e conclllcEng sentence of the above code ~edion provides tbat 1111

indjvilt1uz~l ho is a resident of this 5tde COllinues to be a lcsjcl~nt lten thourh tlt~mpolari1y lt~bSC~lt frorn Uc State 7hi10 )1) Nixon f laquo1 onc tirne a lcjclcr~t of Lhi 51l1C tl statuCJ Y(5 ternlit~dcd rt ill lirlc JlC rnoved to cw York Cncl COnl111Cnccd the przctice of lZ Hi s nlC)C to New Yo wa clearly not a tenlporary ~b~cnce frorn Cajjorni (C01 1 the concluding fcnlcnce of tbe code [cetio hZ5 no a))Jicz-~)jlily 10 11 0ixo1

The onlY pzrt of the i~bovc dcLinjbon hid) could ]Jltc 2 icdi(Jl Lclc 113 fuh[cciiol) (b) ]i(11 inclm1 f ~ a Te (cnt an lil(ii(~~d (()li(jl~d in

this SLdc ho is Otifcje-e Ole Stcde for ltl ~l~JnpOrary (l trz1l~jL()7ltl~middotp(JSC Evcn if we C1C~ 10 ~in)( ilt 1r i-c) is clCH))ciLd j tile ~~~lc 01 Ca)jf()lnit rrJ e-el~l j C fUJ1h1-1~ 2SSt1tYr t 1-11 t lC hz~ ~In i~ (Itiu to lCtl1rl)

)lescrrf ycs~)()n 1)ili1(S ltJru aCl~~middot]t~cs c] ~)~h(lc (l 1~11~St ~ti11 c c~ e 111 tJC )jghL of 2]1 ()1~ tc (ccicl(cl C(~~~~ cl~~tellJ1ir=~~ ~ of il-t~ ~~~~i( J302 ()f I~crua]j ~ ~~~tCJl 1 r1jjngs OJ- t11C middot Tcll~Cj c Jz r~(J~ 1(1 2 ~d l-C~ ()~ii()s of tllC jtL()Jl~C) G-(r~~ of St2c of Cljfc)c-la ~~middot~-c 5 c)~ sj(~C t-C Stzie of (4Jir(r~i_ l rlucn rrorc~ t~tn )J1~- terrl-)Or2 rv or tra~~ to~-~ ~-~02e As -1r(gtsi((j~ (- ~~c l~~-jtc(l S~lt~icsJ t is cl~middot~J~middot tat ~1 ~~ion j s ~ ~lti ~middot-~-t

11 -~ C S C - be in

I) e r rn 2 i C ll s C ~ t 0 i i - c aHetched to th~ fe c

] n c () rl 1 i (1 tmiddot ~ ~ r ~ C t ( r cl J) C f- C 11 C C

i 5 r~1 ere ] ~- - r 2~ ) ) - ~- ~I~

fact s ~ d c i lmiddot C t E bull - c~ c () ~- --- i ~ - t11e 1 l~)I~middotd _ (~middot~~~l~ middot~lin) ir~ (~)j i C21 e j wgt

)J()~tl( ~middottl t~~l i~ltUT1(- (~(n~~ 1 ~~ S~~-middot~(middot (~ Cz) lfor ic~ ~t~( j~

t)( c 1~ ~~J U~_~2~C ~ e ~orc 0 ~~(~ O~~l~lcn tl1(t l~-(~ t -L middotmiddot~s fmiddotr~cc fr()rn tie -k cf Colimiddotvfl1i flil ille y(gtlaquor~ 1 SiLC) to t]e pre (middott t ni js j-or

ILL C B U i U f~ amp Sc l-i EI FLY

Coopers amp Lybrand AtlgUft 1( 1973 Page Five

a purpose L IS neither tcnporzjmiddotY nor tranitory as these terrns are intelpreted by all 01ho available UUlCcs

Our SOlrCC5 of rcfcrcjce arc rel(l5rlccl irl Ollr [ile5 ZlJic can l)C roade available H ihey would be JJClpIul to any 1po[c We rn~llt h()Y(~vcr

r to a recent c1cterrnj))Cl1ioll of 1he ie BOClrd Eqll 7Zl1io1) IclH1lary ZG 19()9 idc1tificcl ZJf tll lppcd of ]Icrbcri 11 J)11C10 13 BooJ)cl There it as delern)] t the 1 aycimiddot 1 s al) cncc Din lC

State of Cltdio [O a peri of seven ycar~ in thl~ of Wz 111)110n prirnarily jo COll1l)]ctc hs cchcation 2S not t tcrllporary or irll HolY abfCJlCC ccl1cl evcn nJo ~]l the ayer 28 pr ous1ya j(sjdellt of iLc State of Ccdi[ornia ne arcrjJya conlinu)ll[ clonilc1]icclY wH11 the jni(~ntion to nhY1 to UQ -Sitlc of CdiJornit )( was not a Ilrcsidcnt ll cs def)) d in the HCCJu( a~ld Taxation Cc)dc

sed UPOll i11C acts taiecl (LboYc it i~) 011 ni011 t111 ~vir rjon is not a resic1cl of the 1e of fOJia the j)()~e of (1cdclmiddotrlin~~~~

llis ()tJ]ig~t5nr~ for )c(~~)~-middotl il1( C L2middot ( nd ~e thcrc-ore C(1ncJlfmiddot ~~middot~t

he if not obli t d tu file it rCiC1cJi incornc tax j (ill L f (1 I t lee perj oel lroJ)1 19C)9 11L~il tlc l))middote~eJt ile

Y 011r~ f~ j nee J ely

-

r ))J~ ) rrtJiJJt_middot~

Dsncrnn

Page 4: White House Special Files Box 7 Folder 17...7 17 N.D. Other Document Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank

HONEY HILL HANel 9300 S W 117111 AVL 211middot3255 MIAMI 56 RA

bull A ~

~-

l

tmiddot ~1

bull lt

December 13~ 1973

TO General I-big

FHOM Jon Hose

SUBJECT Hequesi for pover of attorney frOlTI President and MlS Nxon

The docunwnts attached at Tab A are a merno frorn you to the President describing pover of attorney (also attached) whicll vill enable 111 Dean S Butler to represent the President and 1115 Nixon before the California State Franchise Tax Board

We have received the two connl1unJcations (lttachcd Tab B) lron1 the Board J1cssrs Ganl1ent ltend GC111rni1l1lltlVC cgned that ~lr Dulhr

should be Hiked to represent the lgtreddent 11 Butler WJ(Jle the opinion le1ilr (attached Tab C) llich we clisir uteri at the press

CalHornia tc1X lVs and tbe1epoundo did I1G1 need to file a California state jncc-rne lax return It shougtl be aSSlll1~fc1 ih2t a rct2iner ill be involved and that this rcprGSetlLdiol1 will be on a cClnpens ted llltlsls

tfhc poyeJ~ of at--or11eymiddot r-=lusi be 5i2n d Dctl by the reS~cl(rlt 2nd ~middot5

lhon As soon 25 this s been cccnlis d I ill 01 it toshycnce fcrrl the C2_1ifcl~11ia St2te Irncl1isl~

briefing ltlcclalmiddotj

corres

Attae (nt s

Pow(r of A ttorr~(y

C Letlt1 to C [) l n c~ ( ~ 1 bull ) J t ~

T H r VI HIT E H Ci USE

Wf~HI~~GTON

MEl10RANDUlvl FOn THE TJRESIDENT

FRO1 General Baig

SUBJECT Signatures requesled for allachcd power of attorney

Attached is a power of attorney (T13 A) for tllC years 1969 through 1973 lo ]v1r Dean S Butler to bandle tbe current controversy about the California tax status

11r 1utler issued (he upinion leUcr which we distribuled al Ule press bricf1ng on yUlll fjnZlnccs ~t((jng that in his view you were not c~ residert under California ta~ lltlwS ltncl therefore had no

obliglttliOll tu file the ~jLate la- return as President

R E C O)lvlE iD i T 1 C

Thill you Zlld )~r~ Iii-Cl l1 5)11 (he POCl of ltllorney i-lll1Cliccl

at Tab A (l1cscrs GZlrl11cnt Gcr1lnill ncl Rose concur in this judgrncnt )

Attachment

TAB c - Power of Llorncy

lashhigton D C

l5y Richaru H Patricia R Nixon

hc hereby Mr B 10Lllis J11r John E Scllcifly all of 606 Clive Street L)s Cttlifonia 90011 JgtlJne nUltx17 (213) 620-1650 as uUonl(ysmiddot-jJ~-f(lct to

State lroIehitic Tax rCsp2ct to fxgtnoona1

to 1973 inclusive

reprsn the before ti~ Borccl ond inexxTc tax

uqenci2s l

Said attorneys-in-fact revoation of

of tln) J~l -i2

subject au-LJncity to

confi(kntial infoJJKldon on aLovc tJc fol1Clbullirlt] arX)ve r-tters (for

Ib (middotccute cloci and TaxCl tiC)

To exccutc ZllveTS (ir~clt)airlr offers v]i-J2rs)

of rcstricUons C-I [SC~~t2J~ or collection of deficiCr1cics hl tcx

Ib egtccutc COl~C1L tCltutory 11T1Lts for assets or t-lc o)11ecLic1 of tayc

lb del(Yj21tc autJx~~jty or represCntative

Ib (XCCU 2 a 1

visi()ns

rt ~ bull l ~

19232 of 1 Co2

CDl)ics of c111 rot ic-c~~~~ 2rrl )

to

Rmiddotr~TO

Bon ~ichlld H cU1d Patricia Nhon Th8 C11iLe Jol~e

yashingtOi D C 20500

~le U)1CClstlt1d that the IICoopers [ Lylnzmd tl report that you rcquested indic2tcs that E~ lfocblc tTust cf 1dc11 you re the DCreficiarics sold approirltcly 23 aCLCS of prcprLy locntcd in Or21[ COlllty Cdtforni[ ~(CriCllf 17951 Drd 17952 of the CcLLfornia JZCTnUC ltnel fltLio11 C(gt provi(~c [or tJlC Ugtt~tion of 11 t 12loLLci rri (s iHn incoc j c in a [llif orniD source Cins renliz~d on the transfer of real property located in tllis otate are consjdcrcd to he incoe from (1 C1ifornia somcc

SecUon J8Oi(f) of th I~cvCnl(~ lei f dOl Cc~ proj(~cs tklt e(1) trust h~in[~ LIt)~ jJ1CC1~C of jn exC fS oL $7)(Ci [1 f1~~~ file ~ ti return SccLiol1 1802 PH~(lc~ tklt 11 InC~J~(~ ltJ1 ife L1ViZ in exec-lt cf ~7O(iO il grc~s il1C(l~middotC ELlJl file eithcr R joLt OJ ~(i)-lidC rteUJ)n

Jle Cali loj-ni rCCrttl2 n1d Ta2tiun C(J(~ ~~t)jcctr3 th( cntir( t~gtpoundliJL Lncoe of C csiccrL to ~E irccc Lgt Scctic JiO]n) c~ t Cgtc pr(idc~ Llat Lk tC1l lrr_CS~~l1~0illfl jLcltlt~~ C~CTy iLc1ivjgt~l (~(jci)~-(~ i~-l L~i~~ ~~t~te 110iS O~tshyEice LLe pound~tc~te for a tcrI(lrlt~lJY (r tr~~~~ tClY Ft~Yp0-et

Sillec- )t(u Erd ~middotJS4 ~iXC-l rrZpisttrcc~ tel ote ir Cr21~2 CC~~1ty) C15forn1[ Or1 Jlcry () 197C) it rgtlgtc[rs tL L (1 tmiddot~~~ t ~I~ i (~ Cc lj f(Jr~i 1(c(~Cl YOLY (o~ici(~ of C~l(iC2 bullbullcCOYC~lmiddot- Lll TC~~ _~r ( i~lfcmiddot--~ t-S c t f-sis c- cCLc]Ci- if fmiddotch 1) tiQ c ) t~t yO-l ltlmiddotd ~y 3-0 [_r0 ousic~ tfl~_S stZlP fer ct~r th2~ a t(~r0-ry OT tr~n~itcTY IiIt C~-~2

or YO r J -i bull

to tc r~-_L~)

- rmiddotmiddot ~- I - - ~ r

middot

DccrnJbcr 9 1973

Hon Richud lr taxon The hite l10use Hashin~ton DC 20500

SUBJECT California Personal InC01~1C Taxes 19 - 1972

SUbS0CjUCilt to our previolls l~Ltcr to you the miile rouse is npor-te-J to have ifsued Cl s[ri(S of dCCUCllts s(tLirt~ forth irfor~ti01 rcrp8ctjnc Y0ul p=~rsol1al ii-ccs alc] Un liabiliticE Fll the l~cdiltl rcpcraquoU or ~ Lis r(gtleLl~c) it C1ppCnrs to k~ yom intent to pl~cC in the i~uhlic dctin y()~r personcl [jn2rci~l an tzY ~fIqLs Tn light of tiljr ~lPU(1L itct ( wuld p)rc-d1t( middot~tr ritt 2utlori7djoll fOl t)c Cidjoia lr[lciLc T[x c)n to be r)jcCC of the rctrict iC1~ of SeeUe lSlt~ c[ t c Cal if(I~~niJ r(~c~ and T~~li()n C06L~ ~hic-11 ot ~ncmiddotr~i rf ~0tJ c jiA(21lc2 C~ pubJjcly (1i~Cumiddot-~ your si[ltc 12- cff~I=Lrs UlCCJ lhc~ pi (~I~ cJrcu~~rL(~2(~~ rccap~-c of the ~ii_t-c Eouc 1(1lt[( ~rd our lcgD-l cCmiddotmiddotlmiddoti~lt~-~ ltL~~(nt y(ur autL~)-Jrtio1 -e trc placcG ~71 the tntortLn-t(l r ~t-i_C1 (yf 1jjj~~ to

Enclo( c is are] C2SC hich 8 Clllcl ltppnciat ( ycl (el ~(J(Ji L)lc~ your rc-(~r of attcric) siLlil ~nd lmiddotcLtlfD)lg to us at )(tJr c-nlii st

CODvn)(Dce

set 0- ~--~ 8(lrimiddot 0 0J( ~_~t S you Ir~ r (middot~r CO~ 1( ( to t--2 (i y(s~( - zy ~r-- 2 cc~-y of t r( 2middot5rcl(~cc

- eli ~1 bull

Par t 10 Perf~on31 InCOlC Tlt

~_~bullc~___~ ~__ ____________middotticle 2 D closure of ion

19282 Penalty for disclosing infor~ation contnincd in the return

Except as othervisc provided in this iFticle it if a mi~dccmor for tiw

Franchise Ta- 1301(1 or any ncbcr thereof) or any deputy [(gent clcrJ~ or

other (fLtcer or Cilployec of the staU~ (inc)lldint its politi c] suhdiviriol1s)

set forth or discJosed therein

I

To California Stnte Franchise Tax Board co Hartin ]uff Executive Officer P O Box 14 SacraMento CA 95807

llCreby middotaivc the confidentiality proviriol1s imposed upon

the California Stnte Franchise Tnx 1l01rd by Section 19282

of the C~lli[orrda PDvcnue 2nd Taxation Code- middot1th r0pcct

to r-y tax afL-dn for the tr~1bh ycms 1~)69 t1nourh 1977

Datcd

LA OF IC E~~

Cr-middotN 5 CUTLER

--EL l t LlDOfF (J ) iJ ~ ( M L ~ ~-I G

~ICmiddot1~CL I ULAVlOcK

(11 R CCCKEK

C~--1LL~ ~AJALAT

20 r OOq

CITY t~TiC)~~~ iltf fUic_r~~G

G06 SOUTt~ OL lve ST [-1

LOS ANGeLES C~_I-O~~~ll SlOOiA

Angust161973

I

Coopc l ~ Lybl 1251 Avenue of c Amcdc2s Nc York New York 100ZO

GcntlclYlen

Our office has 1 lcquc5ted CI (l(2(lrcs to you our lon (J~ 0

wh COl Hi arc1 d XO 1e Prcsj(l(ont of tLc Lnitccl dC3 if

suhject to incoc-ne t x i~ the S12(C CaJiJcgtr-i~~ as a lcjclcnV I arc1 wbcthcl he is thereby obligctcltl to ilc a C~dfornia inconc Un rcil1rll a s arc s i c1 ( 1 t

In our O))IiOl hl e liht 0 L c ~~cts ltdrJ d)curn t cs pnsvnUcl to 1)) 1 Jj-Ol is nt ~-t l lCj(Ctl uf t~ ~~middot~middotJe ci c l_oJ~~i ~-~~ iL

CoeJe j ceo 1l1 j r~ ] y Cill~~Vc1 to jt~ z- rl07~(gt j j~CCJmiddotl-e t~~

reit11n

T(middott~rn ~~)(l )C~) 1

~(~ S -- ~ 1CC -emiddot ttlf)C1(1~1t to req~~re ~

- ~ -

)~fr ltjI~1- ~_ ~~l~ ((middotl~middot ~-cc~--c

- (J r tl e 5 ~ ~ t c c) r~ C 1 G ~ J ~~J 5 1 cltt(~ldo tLr 1 ~t C_~2-_~ -- middotttJ)

l~ 2 r 21 c~ C1 =~ J C ( ci ~~ ~ - ~ -=-~- 2 - ~~ f i5 ~rc~l)u ~~)~1C i+ C~middotJ~~-

01 l~e ~lC~ ~)middot~~e-~ll

- 0 - ~ ~ f

~ I ~ bull ~

middotr)( -lJ - -lt ZCCC~~~ ~~ -IC~ l

Cmiddotey -~rmiddots)_ci

S t C~ (J f C ~- ~ ~

1~ U gt 1 cmiddot i ~ gt ) to th rcltJ()~ )

~

1 1 ~- ~ ~) ~ CJ l

Aufu~ 1 ( 1 3 I1c--ge rc~O

to return to the SUdc of Cz]ifornia It be 2 resident for 211Y pCllpO~e )] the S[dc of Cllifocnia

He contilHlC(1 to )-cCidc Cx(l conduct his 1gtusi1c-5 in 2ew Ycn-l until he vas illQugura ~~ the Pre idcnt of the Unii d StClitS 011 Jalll12ry 20 1969 aml nnvccl viU) hi 1ni f)om --ew Yen to thc J)i1(~ Ibllc in Vasl)ington D C He has contil1ucclto oc hiLc E()lSC and to SC)C as the President of U1C United t(8 c prcscnL Vc do not hzVc any in1011J lion conccrning Ul) continuiqr contacts or lc1ctiOlds thal1lC rnlt1y htvC wi] tLc 2~C of jCY Yor1 i~)d CXj)CES no ]))on

reg(t)dil1~ C 1)O~~~j1)iJity oJ 11if cO]ltil1uztion 0) tCTrrli11alion (f l1is stCltus

as a resident lcw York

Alter ])js dcpartu1C fT(m C~difOlmiddotnj in 1 Sl()3 1v11 J~b-on aC(jl1irccl 1o pncclo of real pn~pelmiddotty ill California middot--i le will (C(l 10 as tJ1C

llitticr pro~)(dy l tllc n CJeln(rlc~ )nopcJiy TH~ Vhit(jc) pnmcri) vas- the fnnner JCd( of hi~~ lnothcr laquo d ZLS pt1rcha~gtcd 1) 11)111 5)) J 9( Hi rnotilc) conjCcl to )jyC i hunmiddot until l ce2th c ijdc~middot~t Lc t)li il1~s 1)11~ i~~~C l for 111( 1)uJ))(1[( of rr11Ll~l~~ i ~(-) ~~ZjJl)j~ to shyn10thcr hi](~ ~t lLe 82n-( 1 r(~ nmiddotlc-ir1-~~lig tllC OlCr ~~) ~~ l)~~()e tymiddot i11)jn i1( ftlrn~ 1y 1)CC211~C 0 j1 S )OtC1middot~ J Jl~C S ctn j n~e~imiddotnc~2i n ~~~1 arca ]~j ~ is r()~middot~(jy (~clt(_)OYJ1_~ ~s ltz1~~middot~)lc Or~(~ 1 ~~(l-J~~il C are (1_c1~j ~cd t- t t1~c DrC~)C~middott)~ i~ bcj] J~-~ (~d O-J z~ 1rr~)c)r~]~)r b~~ is ~~~t 2

i rn ~~ ~- --1 t r2~ S

aT))z~r(~-~ly fQl~ t1c -)t~ S C C~~~i-rt ~11e SZtl1 Cl(-middotl~ltc ~C~(~1 ~ricl1 rcs St)~((~~=~~ly )tlTC~ ~ Ju]y 1 ~ -c l-~C(middot~_~c

2- i1 c1 11 i-~ f ~ ~ j ] Y 5 ~) ~ ) r ~ ~- C ( c ~ c~ ~_ j rmiddot ~~ 4

~(uld ~ Zmiddot-_~middot ~- C ~- re ~~~ ~ fc~~ iC(_

2 ((f~~i ~- i t ~ FlC)]i i(1~] I 1

l~)t-c~~ ~1( -r~ ~

- 0 -~- lt i ~~~-

Iff 1 ~--1- _ I bull Y

Augnst 1 ( 1 973Coop~rs amp Lybrand IJ2gc rr~) r(~c

al soon 0( c a si on go to Ca rn) Dz v id 112 ry LLnc1 ltlnd 2pp2renHy ill c arnoul1l Erne H zt 11( (Ld11 Ca D~iV c1 vould d~o cxceed ~he an10nnt of tinlc spent et s-~n Cl(~rncnle

Ixccpt for the property acglii -gtitions referred to aboc the possibility that hc )11Y h2v( been electcel an l101iOrry 111Crnbcl of sorne clubs or associlttiollf -in] n illC S~atc and tlw ct t]it ~r --011 has voted in the Stzdc of Ctlifornla COIYllYlCllCi11 in 1970 we know of no oUler contacts relation li)s il1volcrncnts or tr(tns2 ()ns such 25 bltlnk accmmts busill(s~ intcrests clnlch af11Jiction or ltlny soci~1 connections hieh v()1Jltl )rl c legal sense idcrliiy 1lr l~L)~Orl vitl1 1he SlcLtc of Ct1iforJ1ia

The tClrn rcsident or cl0111iciJtJY is uscd or applied in 1112ny ff~rcnt context in tJ1C codes the de of CcJiorni2 ard in the oC)111ion of the COllTis of the tc 0 ((11iorrd~z)~ J~re(lllcn~)Y t11crc 1S a considclal)Jc 5ncoJ)sisiency in t1C clcf)Dition of ihc~c tcnns OJ in tLc II C thC~c lcns (10J) ~~~ ll)011 LJc pose if] l ~]T] a -lc-terr11inctiorl is 1)cing r-l~lt1e yor (~alllj)Jc 11Jc tcrrf ~r(o 011CC 1 is ele nc(l or ttjr~ed j~l tIle (C1jOll

C~O(lc i1~c ate of C~JjfoY~JjZt l)ut it 5 s rmiddotmiddotf(11tly Ol)Ollmiddot~ frcrn )middoter(1~~~~~ t~l(~ ra)~iOlS ~cctions t~c J(~cti(l Co(lc htl)rq to do vli- 1(idcl1CC 1h~middott this (lOCt~ not )(~l~i 10 or con~Jo] 1( t(~ri~l lr(~r1cTli l ( fmiddot ~(~ fOi~th j~l th(~

of the SLc ic) Do~ rcl

Sectio~1 J1-1 t~-~e ()emiddotnr~~~t C~0(~C p1middotc1Yi(1s tlar tc]( C 1 ~C ()nJ)- o~~

xes i d ( n C ( bull On t~C Ot11C1 l~r( jfmiddot) c]Ct~r ftCf~l l~r~-L-~middotO~_~_S c~S(~S ~~n(l ~~iJi~~~

)CTEorl 11-1~1)~ tC 2 r~~sd(~t irt scmiddotmiddotcTz i d~~(middotle~- ref 10 ~C l~i)l ~ 01 delernj~l5r~ iis ~~ ~ t~S j- ~~~Y~__I~___~~_~_~ f~~-~~~_~_~__ ~l~_~~~~~l~~_- ~~ fJ~~ 31 (21 1lt) 2(1 2c ~_~ COL~ re (~ 5 t t~ cmiddotr-=middotl_~ ~ middotmiddot_Ll~ 1 0 t~~(

~ - - l ~~ __ t

_ I -

ttmiddot~(~ i

1 ll c c e 11 C C ~ e ) C 1~ ___ 21 i r c 0 ~ - ( 1 = _ ceo r ~ ~ _ Y J (gt L~- c ~~ esc - - ~ () 3 t

fC DillS (~~1middotCC Cll ~L~(~ltio 1 ~~r c~(iriol 1(5 C~~~r as 51 f r 121

the lcmiddotcnlc ic (iO C s yJOs

(b) the

t ( C ( r i n

-

() j (1 c

l~Ufl1f~t ] () 1973middot Coopers f Lybrand I)zgc l~ouT

In view of the fact JEd ~Jr l~bons visits to C2Jiforljzl arc bicf thZtt be nJnlost hl2ricl-)ly ltcrnOt1l1CCcl their duration ncl rcturns to Viz Lir~ton at their conclusio1 i1Jat he ~P(~l1Cls 11101e jrrl~ in 2JmiddotyJJ~d znc~ FJorica 1ban in cllia zlct 1111 he s)end3 tLe Inajen of his Erne in Va ngton D C it is evidellt that ih Nixon is not a rcsi(~crt by virtue of subsectiOl (a) nee 1( j s noi an inclividutl who is in Clj c State for other than a tcrnj)orary or iTallsitc)l) nnmiddotpose It is clear that on any and every occccsion when he 11as been in this State sjnec~ hi s c1q)arlnTe jn 1963 it has been for a clearly 1clnpOral and 11-))s)1o1) purpose

11e conclllcEng sentence of the above code ~edion provides tbat 1111

indjvilt1uz~l ho is a resident of this 5tde COllinues to be a lcsjcl~nt lten thourh tlt~mpolari1y lt~bSC~lt frorn Uc State 7hi10 )1) Nixon f laquo1 onc tirne a lcjclcr~t of Lhi 51l1C tl statuCJ Y(5 ternlit~dcd rt ill lirlc JlC rnoved to cw York Cncl COnl111Cnccd the przctice of lZ Hi s nlC)C to New Yo wa clearly not a tenlporary ~b~cnce frorn Cajjorni (C01 1 the concluding fcnlcnce of tbe code [cetio hZ5 no a))Jicz-~)jlily 10 11 0ixo1

The onlY pzrt of the i~bovc dcLinjbon hid) could ]Jltc 2 icdi(Jl Lclc 113 fuh[cciiol) (b) ]i(11 inclm1 f ~ a Te (cnt an lil(ii(~~d (()li(jl~d in

this SLdc ho is Otifcje-e Ole Stcde for ltl ~l~JnpOrary (l trz1l~jL()7ltl~middotp(JSC Evcn if we C1C~ 10 ~in)( ilt 1r i-c) is clCH))ciLd j tile ~~~lc 01 Ca)jf()lnit rrJ e-el~l j C fUJ1h1-1~ 2SSt1tYr t 1-11 t lC hz~ ~In i~ (Itiu to lCtl1rl)

)lescrrf ycs~)()n 1)ili1(S ltJru aCl~~middot]t~cs c] ~)~h(lc (l 1~11~St ~ti11 c c~ e 111 tJC )jghL of 2]1 ()1~ tc (ccicl(cl C(~~~~ cl~~tellJ1ir=~~ ~ of il-t~ ~~~~i( J302 ()f I~crua]j ~ ~~~tCJl 1 r1jjngs OJ- t11C middot Tcll~Cj c Jz r~(J~ 1(1 2 ~d l-C~ ()~ii()s of tllC jtL()Jl~C) G-(r~~ of St2c of Cljfc)c-la ~~middot~-c 5 c)~ sj(~C t-C Stzie of (4Jir(r~i_ l rlucn rrorc~ t~tn )J1~- terrl-)Or2 rv or tra~~ to~-~ ~-~02e As -1r(gtsi((j~ (- ~~c l~~-jtc(l S~lt~icsJ t is cl~middot~J~middot tat ~1 ~~ion j s ~ ~lti ~middot-~-t

11 -~ C S C - be in

I) e r rn 2 i C ll s C ~ t 0 i i - c aHetched to th~ fe c

] n c () rl 1 i (1 tmiddot ~ ~ r ~ C t ( r cl J) C f- C 11 C C

i 5 r~1 ere ] ~- - r 2~ ) ) - ~- ~I~

fact s ~ d c i lmiddot C t E bull - c~ c () ~- --- i ~ - t11e 1 l~)I~middotd _ (~middot~~~l~ middot~lin) ir~ (~)j i C21 e j wgt

)J()~tl( ~middottl t~~l i~ltUT1(- (~(n~~ 1 ~~ S~~-middot~(middot (~ Cz) lfor ic~ ~t~( j~

t)( c 1~ ~~J U~_~2~C ~ e ~orc 0 ~~(~ O~~l~lcn tl1(t l~-(~ t -L middotmiddot~s fmiddotr~cc fr()rn tie -k cf Colimiddotvfl1i flil ille y(gtlaquor~ 1 SiLC) to t]e pre (middott t ni js j-or

ILL C B U i U f~ amp Sc l-i EI FLY

Coopers amp Lybrand AtlgUft 1( 1973 Page Five

a purpose L IS neither tcnporzjmiddotY nor tranitory as these terrns are intelpreted by all 01ho available UUlCcs

Our SOlrCC5 of rcfcrcjce arc rel(l5rlccl irl Ollr [ile5 ZlJic can l)C roade available H ihey would be JJClpIul to any 1po[c We rn~llt h()Y(~vcr

r to a recent c1cterrnj))Cl1ioll of 1he ie BOClrd Eqll 7Zl1io1) IclH1lary ZG 19()9 idc1tificcl ZJf tll lppcd of ]Icrbcri 11 J)11C10 13 BooJ)cl There it as delern)] t the 1 aycimiddot 1 s al) cncc Din lC

State of Cltdio [O a peri of seven ycar~ in thl~ of Wz 111)110n prirnarily jo COll1l)]ctc hs cchcation 2S not t tcrllporary or irll HolY abfCJlCC ccl1cl evcn nJo ~]l the ayer 28 pr ous1ya j(sjdellt of iLc State of Ccdi[ornia ne arcrjJya conlinu)ll[ clonilc1]icclY wH11 the jni(~ntion to nhY1 to UQ -Sitlc of CdiJornit )( was not a Ilrcsidcnt ll cs def)) d in the HCCJu( a~ld Taxation Cc)dc

sed UPOll i11C acts taiecl (LboYc it i~) 011 ni011 t111 ~vir rjon is not a resic1cl of the 1e of fOJia the j)()~e of (1cdclmiddotrlin~~~~

llis ()tJ]ig~t5nr~ for )c(~~)~-middotl il1( C L2middot ( nd ~e thcrc-ore C(1ncJlfmiddot ~~middot~t

he if not obli t d tu file it rCiC1cJi incornc tax j (ill L f (1 I t lee perj oel lroJ)1 19C)9 11L~il tlc l))middote~eJt ile

Y 011r~ f~ j nee J ely

-

r ))J~ ) rrtJiJJt_middot~

Dsncrnn

Page 5: White House Special Files Box 7 Folder 17...7 17 N.D. Other Document Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank

bull A ~

~-

l

tmiddot ~1

bull lt

December 13~ 1973

TO General I-big

FHOM Jon Hose

SUBJECT Hequesi for pover of attorney frOlTI President and MlS Nxon

The docunwnts attached at Tab A are a merno frorn you to the President describing pover of attorney (also attached) whicll vill enable 111 Dean S Butler to represent the President and 1115 Nixon before the California State Franchise Tax Board

We have received the two connl1unJcations (lttachcd Tab B) lron1 the Board J1cssrs Ganl1ent ltend GC111rni1l1lltlVC cgned that ~lr Dulhr

should be Hiked to represent the lgtreddent 11 Butler WJ(Jle the opinion le1ilr (attached Tab C) llich we clisir uteri at the press

CalHornia tc1X lVs and tbe1epoundo did I1G1 need to file a California state jncc-rne lax return It shougtl be aSSlll1~fc1 ih2t a rct2iner ill be involved and that this rcprGSetlLdiol1 will be on a cClnpens ted llltlsls

tfhc poyeJ~ of at--or11eymiddot r-=lusi be 5i2n d Dctl by the reS~cl(rlt 2nd ~middot5

lhon As soon 25 this s been cccnlis d I ill 01 it toshycnce fcrrl the C2_1ifcl~11ia St2te Irncl1isl~

briefing ltlcclalmiddotj

corres

Attae (nt s

Pow(r of A ttorr~(y

C Letlt1 to C [) l n c~ ( ~ 1 bull ) J t ~

T H r VI HIT E H Ci USE

Wf~HI~~GTON

MEl10RANDUlvl FOn THE TJRESIDENT

FRO1 General Baig

SUBJECT Signatures requesled for allachcd power of attorney

Attached is a power of attorney (T13 A) for tllC years 1969 through 1973 lo ]v1r Dean S Butler to bandle tbe current controversy about the California tax status

11r 1utler issued (he upinion leUcr which we distribuled al Ule press bricf1ng on yUlll fjnZlnccs ~t((jng that in his view you were not c~ residert under California ta~ lltlwS ltncl therefore had no

obliglttliOll tu file the ~jLate la- return as President

R E C O)lvlE iD i T 1 C

Thill you Zlld )~r~ Iii-Cl l1 5)11 (he POCl of ltllorney i-lll1Cliccl

at Tab A (l1cscrs GZlrl11cnt Gcr1lnill ncl Rose concur in this judgrncnt )

Attachment

TAB c - Power of Llorncy

lashhigton D C

l5y Richaru H Patricia R Nixon

hc hereby Mr B 10Lllis J11r John E Scllcifly all of 606 Clive Street L)s Cttlifonia 90011 JgtlJne nUltx17 (213) 620-1650 as uUonl(ysmiddot-jJ~-f(lct to

State lroIehitic Tax rCsp2ct to fxgtnoona1

to 1973 inclusive

reprsn the before ti~ Borccl ond inexxTc tax

uqenci2s l

Said attorneys-in-fact revoation of

of tln) J~l -i2

subject au-LJncity to

confi(kntial infoJJKldon on aLovc tJc fol1Clbullirlt] arX)ve r-tters (for

Ib (middotccute cloci and TaxCl tiC)

To exccutc ZllveTS (ir~clt)airlr offers v]i-J2rs)

of rcstricUons C-I [SC~~t2J~ or collection of deficiCr1cics hl tcx

Ib egtccutc COl~C1L tCltutory 11T1Lts for assets or t-lc o)11ecLic1 of tayc

lb del(Yj21tc autJx~~jty or represCntative

Ib (XCCU 2 a 1

visi()ns

rt ~ bull l ~

19232 of 1 Co2

CDl)ics of c111 rot ic-c~~~~ 2rrl )

to

Rmiddotr~TO

Bon ~ichlld H cU1d Patricia Nhon Th8 C11iLe Jol~e

yashingtOi D C 20500

~le U)1CClstlt1d that the IICoopers [ Lylnzmd tl report that you rcquested indic2tcs that E~ lfocblc tTust cf 1dc11 you re the DCreficiarics sold approirltcly 23 aCLCS of prcprLy locntcd in Or21[ COlllty Cdtforni[ ~(CriCllf 17951 Drd 17952 of the CcLLfornia JZCTnUC ltnel fltLio11 C(gt provi(~c [or tJlC Ugtt~tion of 11 t 12loLLci rri (s iHn incoc j c in a [llif orniD source Cins renliz~d on the transfer of real property located in tllis otate are consjdcrcd to he incoe from (1 C1ifornia somcc

SecUon J8Oi(f) of th I~cvCnl(~ lei f dOl Cc~ proj(~cs tklt e(1) trust h~in[~ LIt)~ jJ1CC1~C of jn exC fS oL $7)(Ci [1 f1~~~ file ~ ti return SccLiol1 1802 PH~(lc~ tklt 11 InC~J~(~ ltJ1 ife L1ViZ in exec-lt cf ~7O(iO il grc~s il1C(l~middotC ELlJl file eithcr R joLt OJ ~(i)-lidC rteUJ)n

Jle Cali loj-ni rCCrttl2 n1d Ta2tiun C(J(~ ~~t)jcctr3 th( cntir( t~gtpoundliJL Lncoe of C csiccrL to ~E irccc Lgt Scctic JiO]n) c~ t Cgtc pr(idc~ Llat Lk tC1l lrr_CS~~l1~0illfl jLcltlt~~ C~CTy iLc1ivjgt~l (~(jci)~-(~ i~-l L~i~~ ~~t~te 110iS O~tshyEice LLe pound~tc~te for a tcrI(lrlt~lJY (r tr~~~~ tClY Ft~Yp0-et

Sillec- )t(u Erd ~middotJS4 ~iXC-l rrZpisttrcc~ tel ote ir Cr21~2 CC~~1ty) C15forn1[ Or1 Jlcry () 197C) it rgtlgtc[rs tL L (1 tmiddot~~~ t ~I~ i (~ Cc lj f(Jr~i 1(c(~Cl YOLY (o~ici(~ of C~l(iC2 bullbullcCOYC~lmiddot- Lll TC~~ _~r ( i~lfcmiddot--~ t-S c t f-sis c- cCLc]Ci- if fmiddotch 1) tiQ c ) t~t yO-l ltlmiddotd ~y 3-0 [_r0 ousic~ tfl~_S stZlP fer ct~r th2~ a t(~r0-ry OT tr~n~itcTY IiIt C~-~2

or YO r J -i bull

to tc r~-_L~)

- rmiddotmiddot ~- I - - ~ r

middot

DccrnJbcr 9 1973

Hon Richud lr taxon The hite l10use Hashin~ton DC 20500

SUBJECT California Personal InC01~1C Taxes 19 - 1972

SUbS0CjUCilt to our previolls l~Ltcr to you the miile rouse is npor-te-J to have ifsued Cl s[ri(S of dCCUCllts s(tLirt~ forth irfor~ti01 rcrp8ctjnc Y0ul p=~rsol1al ii-ccs alc] Un liabiliticE Fll the l~cdiltl rcpcraquoU or ~ Lis r(gtleLl~c) it C1ppCnrs to k~ yom intent to pl~cC in the i~uhlic dctin y()~r personcl [jn2rci~l an tzY ~fIqLs Tn light of tiljr ~lPU(1L itct ( wuld p)rc-d1t( middot~tr ritt 2utlori7djoll fOl t)c Cidjoia lr[lciLc T[x c)n to be r)jcCC of the rctrict iC1~ of SeeUe lSlt~ c[ t c Cal if(I~~niJ r(~c~ and T~~li()n C06L~ ~hic-11 ot ~ncmiddotr~i rf ~0tJ c jiA(21lc2 C~ pubJjcly (1i~Cumiddot-~ your si[ltc 12- cff~I=Lrs UlCCJ lhc~ pi (~I~ cJrcu~~rL(~2(~~ rccap~-c of the ~ii_t-c Eouc 1(1lt[( ~rd our lcgD-l cCmiddotmiddotlmiddoti~lt~-~ ltL~~(nt y(ur autL~)-Jrtio1 -e trc placcG ~71 the tntortLn-t(l r ~t-i_C1 (yf 1jjj~~ to

Enclo( c is are] C2SC hich 8 Clllcl ltppnciat ( ycl (el ~(J(Ji L)lc~ your rc-(~r of attcric) siLlil ~nd lmiddotcLtlfD)lg to us at )(tJr c-nlii st

CODvn)(Dce

set 0- ~--~ 8(lrimiddot 0 0J( ~_~t S you Ir~ r (middot~r CO~ 1( ( to t--2 (i y(s~( - zy ~r-- 2 cc~-y of t r( 2middot5rcl(~cc

- eli ~1 bull

Par t 10 Perf~on31 InCOlC Tlt

~_~bullc~___~ ~__ ____________middotticle 2 D closure of ion

19282 Penalty for disclosing infor~ation contnincd in the return

Except as othervisc provided in this iFticle it if a mi~dccmor for tiw

Franchise Ta- 1301(1 or any ncbcr thereof) or any deputy [(gent clcrJ~ or

other (fLtcer or Cilployec of the staU~ (inc)lldint its politi c] suhdiviriol1s)

set forth or discJosed therein

I

To California Stnte Franchise Tax Board co Hartin ]uff Executive Officer P O Box 14 SacraMento CA 95807

llCreby middotaivc the confidentiality proviriol1s imposed upon

the California Stnte Franchise Tnx 1l01rd by Section 19282

of the C~lli[orrda PDvcnue 2nd Taxation Code- middot1th r0pcct

to r-y tax afL-dn for the tr~1bh ycms 1~)69 t1nourh 1977

Datcd

LA OF IC E~~

Cr-middotN 5 CUTLER

--EL l t LlDOfF (J ) iJ ~ ( M L ~ ~-I G

~ICmiddot1~CL I ULAVlOcK

(11 R CCCKEK

C~--1LL~ ~AJALAT

20 r OOq

CITY t~TiC)~~~ iltf fUic_r~~G

G06 SOUTt~ OL lve ST [-1

LOS ANGeLES C~_I-O~~~ll SlOOiA

Angust161973

I

Coopc l ~ Lybl 1251 Avenue of c Amcdc2s Nc York New York 100ZO

GcntlclYlen

Our office has 1 lcquc5ted CI (l(2(lrcs to you our lon (J~ 0

wh COl Hi arc1 d XO 1e Prcsj(l(ont of tLc Lnitccl dC3 if

suhject to incoc-ne t x i~ the S12(C CaJiJcgtr-i~~ as a lcjclcnV I arc1 wbcthcl he is thereby obligctcltl to ilc a C~dfornia inconc Un rcil1rll a s arc s i c1 ( 1 t

In our O))IiOl hl e liht 0 L c ~~cts ltdrJ d)curn t cs pnsvnUcl to 1)) 1 Jj-Ol is nt ~-t l lCj(Ctl uf t~ ~~middot~middotJe ci c l_oJ~~i ~-~~ iL

CoeJe j ceo 1l1 j r~ ] y Cill~~Vc1 to jt~ z- rl07~(gt j j~CCJmiddotl-e t~~

reit11n

T(middott~rn ~~)(l )C~) 1

~(~ S -- ~ 1CC -emiddot ttlf)C1(1~1t to req~~re ~

- ~ -

)~fr ltjI~1- ~_ ~~l~ ((middotl~middot ~-cc~--c

- (J r tl e 5 ~ ~ t c c) r~ C 1 G ~ J ~~J 5 1 cltt(~ldo tLr 1 ~t C_~2-_~ -- middotttJ)

l~ 2 r 21 c~ C1 =~ J C ( ci ~~ ~ - ~ -=-~- 2 - ~~ f i5 ~rc~l)u ~~)~1C i+ C~middotJ~~-

01 l~e ~lC~ ~)middot~~e-~ll

- 0 - ~ ~ f

~ I ~ bull ~

middotr)( -lJ - -lt ZCCC~~~ ~~ -IC~ l

Cmiddotey -~rmiddots)_ci

S t C~ (J f C ~- ~ ~

1~ U gt 1 cmiddot i ~ gt ) to th rcltJ()~ )

~

1 1 ~- ~ ~) ~ CJ l

Aufu~ 1 ( 1 3 I1c--ge rc~O

to return to the SUdc of Cz]ifornia It be 2 resident for 211Y pCllpO~e )] the S[dc of Cllifocnia

He contilHlC(1 to )-cCidc Cx(l conduct his 1gtusi1c-5 in 2ew Ycn-l until he vas illQugura ~~ the Pre idcnt of the Unii d StClitS 011 Jalll12ry 20 1969 aml nnvccl viU) hi 1ni f)om --ew Yen to thc J)i1(~ Ibllc in Vasl)ington D C He has contil1ucclto oc hiLc E()lSC and to SC)C as the President of U1C United t(8 c prcscnL Vc do not hzVc any in1011J lion conccrning Ul) continuiqr contacts or lc1ctiOlds thal1lC rnlt1y htvC wi] tLc 2~C of jCY Yor1 i~)d CXj)CES no ]))on

reg(t)dil1~ C 1)O~~~j1)iJity oJ 11if cO]ltil1uztion 0) tCTrrli11alion (f l1is stCltus

as a resident lcw York

Alter ])js dcpartu1C fT(m C~difOlmiddotnj in 1 Sl()3 1v11 J~b-on aC(jl1irccl 1o pncclo of real pn~pelmiddotty ill California middot--i le will (C(l 10 as tJ1C

llitticr pro~)(dy l tllc n CJeln(rlc~ )nopcJiy TH~ Vhit(jc) pnmcri) vas- the fnnner JCd( of hi~~ lnothcr laquo d ZLS pt1rcha~gtcd 1) 11)111 5)) J 9( Hi rnotilc) conjCcl to )jyC i hunmiddot until l ce2th c ijdc~middot~t Lc t)li il1~s 1)11~ i~~~C l for 111( 1)uJ))(1[( of rr11Ll~l~~ i ~(-) ~~ZjJl)j~ to shyn10thcr hi](~ ~t lLe 82n-( 1 r(~ nmiddotlc-ir1-~~lig tllC OlCr ~~) ~~ l)~~()e tymiddot i11)jn i1( ftlrn~ 1y 1)CC211~C 0 j1 S )OtC1middot~ J Jl~C S ctn j n~e~imiddotnc~2i n ~~~1 arca ]~j ~ is r()~middot~(jy (~clt(_)OYJ1_~ ~s ltz1~~middot~)lc Or~(~ 1 ~~(l-J~~il C are (1_c1~j ~cd t- t t1~c DrC~)C~middott)~ i~ bcj] J~-~ (~d O-J z~ 1rr~)c)r~]~)r b~~ is ~~~t 2

i rn ~~ ~- --1 t r2~ S

aT))z~r(~-~ly fQl~ t1c -)t~ S C C~~~i-rt ~11e SZtl1 Cl(-middotl~ltc ~C~(~1 ~ricl1 rcs St)~((~~=~~ly )tlTC~ ~ Ju]y 1 ~ -c l-~C(middot~_~c

2- i1 c1 11 i-~ f ~ ~ j ] Y 5 ~) ~ ) r ~ ~- C ( c ~ c~ ~_ j rmiddot ~~ 4

~(uld ~ Zmiddot-_~middot ~- C ~- re ~~~ ~ fc~~ iC(_

2 ((f~~i ~- i t ~ FlC)]i i(1~] I 1

l~)t-c~~ ~1( -r~ ~

- 0 -~- lt i ~~~-

Iff 1 ~--1- _ I bull Y

Augnst 1 ( 1 973Coop~rs amp Lybrand IJ2gc rr~) r(~c

al soon 0( c a si on go to Ca rn) Dz v id 112 ry LLnc1 ltlnd 2pp2renHy ill c arnoul1l Erne H zt 11( (Ld11 Ca D~iV c1 vould d~o cxceed ~he an10nnt of tinlc spent et s-~n Cl(~rncnle

Ixccpt for the property acglii -gtitions referred to aboc the possibility that hc )11Y h2v( been electcel an l101iOrry 111Crnbcl of sorne clubs or associlttiollf -in] n illC S~atc and tlw ct t]it ~r --011 has voted in the Stzdc of Ctlifornla COIYllYlCllCi11 in 1970 we know of no oUler contacts relation li)s il1volcrncnts or tr(tns2 ()ns such 25 bltlnk accmmts busill(s~ intcrests clnlch af11Jiction or ltlny soci~1 connections hieh v()1Jltl )rl c legal sense idcrliiy 1lr l~L)~Orl vitl1 1he SlcLtc of Ct1iforJ1ia

The tClrn rcsident or cl0111iciJtJY is uscd or applied in 1112ny ff~rcnt context in tJ1C codes the de of CcJiorni2 ard in the oC)111ion of the COllTis of the tc 0 ((11iorrd~z)~ J~re(lllcn~)Y t11crc 1S a considclal)Jc 5ncoJ)sisiency in t1C clcf)Dition of ihc~c tcnns OJ in tLc II C thC~c lcns (10J) ~~~ ll)011 LJc pose if] l ~]T] a -lc-terr11inctiorl is 1)cing r-l~lt1e yor (~alllj)Jc 11Jc tcrrf ~r(o 011CC 1 is ele nc(l or ttjr~ed j~l tIle (C1jOll

C~O(lc i1~c ate of C~JjfoY~JjZt l)ut it 5 s rmiddotmiddotf(11tly Ol)Ollmiddot~ frcrn )middoter(1~~~~~ t~l(~ ra)~iOlS ~cctions t~c J(~cti(l Co(lc htl)rq to do vli- 1(idcl1CC 1h~middott this (lOCt~ not )(~l~i 10 or con~Jo] 1( t(~ri~l lr(~r1cTli l ( fmiddot ~(~ fOi~th j~l th(~

of the SLc ic) Do~ rcl

Sectio~1 J1-1 t~-~e ()emiddotnr~~~t C~0(~C p1middotc1Yi(1s tlar tc]( C 1 ~C ()nJ)- o~~

xes i d ( n C ( bull On t~C Ot11C1 l~r( jfmiddot) c]Ct~r ftCf~l l~r~-L-~middotO~_~_S c~S(~S ~~n(l ~~iJi~~~

)CTEorl 11-1~1)~ tC 2 r~~sd(~t irt scmiddotmiddotcTz i d~~(middotle~- ref 10 ~C l~i)l ~ 01 delernj~l5r~ iis ~~ ~ t~S j- ~~~Y~__I~___~~_~_~ f~~-~~~_~_~__ ~l~_~~~~~l~~_- ~~ fJ~~ 31 (21 1lt) 2(1 2c ~_~ COL~ re (~ 5 t t~ cmiddotr-=middotl_~ ~ middotmiddot_Ll~ 1 0 t~~(

~ - - l ~~ __ t

_ I -

ttmiddot~(~ i

1 ll c c e 11 C C ~ e ) C 1~ ___ 21 i r c 0 ~ - ( 1 = _ ceo r ~ ~ _ Y J (gt L~- c ~~ esc - - ~ () 3 t

fC DillS (~~1middotCC Cll ~L~(~ltio 1 ~~r c~(iriol 1(5 C~~~r as 51 f r 121

the lcmiddotcnlc ic (iO C s yJOs

(b) the

t ( C ( r i n

-

() j (1 c

l~Ufl1f~t ] () 1973middot Coopers f Lybrand I)zgc l~ouT

In view of the fact JEd ~Jr l~bons visits to C2Jiforljzl arc bicf thZtt be nJnlost hl2ricl-)ly ltcrnOt1l1CCcl their duration ncl rcturns to Viz Lir~ton at their conclusio1 i1Jat he ~P(~l1Cls 11101e jrrl~ in 2JmiddotyJJ~d znc~ FJorica 1ban in cllia zlct 1111 he s)end3 tLe Inajen of his Erne in Va ngton D C it is evidellt that ih Nixon is not a rcsi(~crt by virtue of subsectiOl (a) nee 1( j s noi an inclividutl who is in Clj c State for other than a tcrnj)orary or iTallsitc)l) nnmiddotpose It is clear that on any and every occccsion when he 11as been in this State sjnec~ hi s c1q)arlnTe jn 1963 it has been for a clearly 1clnpOral and 11-))s)1o1) purpose

11e conclllcEng sentence of the above code ~edion provides tbat 1111

indjvilt1uz~l ho is a resident of this 5tde COllinues to be a lcsjcl~nt lten thourh tlt~mpolari1y lt~bSC~lt frorn Uc State 7hi10 )1) Nixon f laquo1 onc tirne a lcjclcr~t of Lhi 51l1C tl statuCJ Y(5 ternlit~dcd rt ill lirlc JlC rnoved to cw York Cncl COnl111Cnccd the przctice of lZ Hi s nlC)C to New Yo wa clearly not a tenlporary ~b~cnce frorn Cajjorni (C01 1 the concluding fcnlcnce of tbe code [cetio hZ5 no a))Jicz-~)jlily 10 11 0ixo1

The onlY pzrt of the i~bovc dcLinjbon hid) could ]Jltc 2 icdi(Jl Lclc 113 fuh[cciiol) (b) ]i(11 inclm1 f ~ a Te (cnt an lil(ii(~~d (()li(jl~d in

this SLdc ho is Otifcje-e Ole Stcde for ltl ~l~JnpOrary (l trz1l~jL()7ltl~middotp(JSC Evcn if we C1C~ 10 ~in)( ilt 1r i-c) is clCH))ciLd j tile ~~~lc 01 Ca)jf()lnit rrJ e-el~l j C fUJ1h1-1~ 2SSt1tYr t 1-11 t lC hz~ ~In i~ (Itiu to lCtl1rl)

)lescrrf ycs~)()n 1)ili1(S ltJru aCl~~middot]t~cs c] ~)~h(lc (l 1~11~St ~ti11 c c~ e 111 tJC )jghL of 2]1 ()1~ tc (ccicl(cl C(~~~~ cl~~tellJ1ir=~~ ~ of il-t~ ~~~~i( J302 ()f I~crua]j ~ ~~~tCJl 1 r1jjngs OJ- t11C middot Tcll~Cj c Jz r~(J~ 1(1 2 ~d l-C~ ()~ii()s of tllC jtL()Jl~C) G-(r~~ of St2c of Cljfc)c-la ~~middot~-c 5 c)~ sj(~C t-C Stzie of (4Jir(r~i_ l rlucn rrorc~ t~tn )J1~- terrl-)Or2 rv or tra~~ to~-~ ~-~02e As -1r(gtsi((j~ (- ~~c l~~-jtc(l S~lt~icsJ t is cl~middot~J~middot tat ~1 ~~ion j s ~ ~lti ~middot-~-t

11 -~ C S C - be in

I) e r rn 2 i C ll s C ~ t 0 i i - c aHetched to th~ fe c

] n c () rl 1 i (1 tmiddot ~ ~ r ~ C t ( r cl J) C f- C 11 C C

i 5 r~1 ere ] ~- - r 2~ ) ) - ~- ~I~

fact s ~ d c i lmiddot C t E bull - c~ c () ~- --- i ~ - t11e 1 l~)I~middotd _ (~middot~~~l~ middot~lin) ir~ (~)j i C21 e j wgt

)J()~tl( ~middottl t~~l i~ltUT1(- (~(n~~ 1 ~~ S~~-middot~(middot (~ Cz) lfor ic~ ~t~( j~

t)( c 1~ ~~J U~_~2~C ~ e ~orc 0 ~~(~ O~~l~lcn tl1(t l~-(~ t -L middotmiddot~s fmiddotr~cc fr()rn tie -k cf Colimiddotvfl1i flil ille y(gtlaquor~ 1 SiLC) to t]e pre (middott t ni js j-or

ILL C B U i U f~ amp Sc l-i EI FLY

Coopers amp Lybrand AtlgUft 1( 1973 Page Five

a purpose L IS neither tcnporzjmiddotY nor tranitory as these terrns are intelpreted by all 01ho available UUlCcs

Our SOlrCC5 of rcfcrcjce arc rel(l5rlccl irl Ollr [ile5 ZlJic can l)C roade available H ihey would be JJClpIul to any 1po[c We rn~llt h()Y(~vcr

r to a recent c1cterrnj))Cl1ioll of 1he ie BOClrd Eqll 7Zl1io1) IclH1lary ZG 19()9 idc1tificcl ZJf tll lppcd of ]Icrbcri 11 J)11C10 13 BooJ)cl There it as delern)] t the 1 aycimiddot 1 s al) cncc Din lC

State of Cltdio [O a peri of seven ycar~ in thl~ of Wz 111)110n prirnarily jo COll1l)]ctc hs cchcation 2S not t tcrllporary or irll HolY abfCJlCC ccl1cl evcn nJo ~]l the ayer 28 pr ous1ya j(sjdellt of iLc State of Ccdi[ornia ne arcrjJya conlinu)ll[ clonilc1]icclY wH11 the jni(~ntion to nhY1 to UQ -Sitlc of CdiJornit )( was not a Ilrcsidcnt ll cs def)) d in the HCCJu( a~ld Taxation Cc)dc

sed UPOll i11C acts taiecl (LboYc it i~) 011 ni011 t111 ~vir rjon is not a resic1cl of the 1e of fOJia the j)()~e of (1cdclmiddotrlin~~~~

llis ()tJ]ig~t5nr~ for )c(~~)~-middotl il1( C L2middot ( nd ~e thcrc-ore C(1ncJlfmiddot ~~middot~t

he if not obli t d tu file it rCiC1cJi incornc tax j (ill L f (1 I t lee perj oel lroJ)1 19C)9 11L~il tlc l))middote~eJt ile

Y 011r~ f~ j nee J ely

-

r ))J~ ) rrtJiJJt_middot~

Dsncrnn

Page 6: White House Special Files Box 7 Folder 17...7 17 N.D. Other Document Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank

December 13~ 1973

TO General I-big

FHOM Jon Hose

SUBJECT Hequesi for pover of attorney frOlTI President and MlS Nxon

The docunwnts attached at Tab A are a merno frorn you to the President describing pover of attorney (also attached) whicll vill enable 111 Dean S Butler to represent the President and 1115 Nixon before the California State Franchise Tax Board

We have received the two connl1unJcations (lttachcd Tab B) lron1 the Board J1cssrs Ganl1ent ltend GC111rni1l1lltlVC cgned that ~lr Dulhr

should be Hiked to represent the lgtreddent 11 Butler WJ(Jle the opinion le1ilr (attached Tab C) llich we clisir uteri at the press

CalHornia tc1X lVs and tbe1epoundo did I1G1 need to file a California state jncc-rne lax return It shougtl be aSSlll1~fc1 ih2t a rct2iner ill be involved and that this rcprGSetlLdiol1 will be on a cClnpens ted llltlsls

tfhc poyeJ~ of at--or11eymiddot r-=lusi be 5i2n d Dctl by the reS~cl(rlt 2nd ~middot5

lhon As soon 25 this s been cccnlis d I ill 01 it toshycnce fcrrl the C2_1ifcl~11ia St2te Irncl1isl~

briefing ltlcclalmiddotj

corres

Attae (nt s

Pow(r of A ttorr~(y

C Letlt1 to C [) l n c~ ( ~ 1 bull ) J t ~

T H r VI HIT E H Ci USE

Wf~HI~~GTON

MEl10RANDUlvl FOn THE TJRESIDENT

FRO1 General Baig

SUBJECT Signatures requesled for allachcd power of attorney

Attached is a power of attorney (T13 A) for tllC years 1969 through 1973 lo ]v1r Dean S Butler to bandle tbe current controversy about the California tax status

11r 1utler issued (he upinion leUcr which we distribuled al Ule press bricf1ng on yUlll fjnZlnccs ~t((jng that in his view you were not c~ residert under California ta~ lltlwS ltncl therefore had no

obliglttliOll tu file the ~jLate la- return as President

R E C O)lvlE iD i T 1 C

Thill you Zlld )~r~ Iii-Cl l1 5)11 (he POCl of ltllorney i-lll1Cliccl

at Tab A (l1cscrs GZlrl11cnt Gcr1lnill ncl Rose concur in this judgrncnt )

Attachment

TAB c - Power of Llorncy

lashhigton D C

l5y Richaru H Patricia R Nixon

hc hereby Mr B 10Lllis J11r John E Scllcifly all of 606 Clive Street L)s Cttlifonia 90011 JgtlJne nUltx17 (213) 620-1650 as uUonl(ysmiddot-jJ~-f(lct to

State lroIehitic Tax rCsp2ct to fxgtnoona1

to 1973 inclusive

reprsn the before ti~ Borccl ond inexxTc tax

uqenci2s l

Said attorneys-in-fact revoation of

of tln) J~l -i2

subject au-LJncity to

confi(kntial infoJJKldon on aLovc tJc fol1Clbullirlt] arX)ve r-tters (for

Ib (middotccute cloci and TaxCl tiC)

To exccutc ZllveTS (ir~clt)airlr offers v]i-J2rs)

of rcstricUons C-I [SC~~t2J~ or collection of deficiCr1cics hl tcx

Ib egtccutc COl~C1L tCltutory 11T1Lts for assets or t-lc o)11ecLic1 of tayc

lb del(Yj21tc autJx~~jty or represCntative

Ib (XCCU 2 a 1

visi()ns

rt ~ bull l ~

19232 of 1 Co2

CDl)ics of c111 rot ic-c~~~~ 2rrl )

to

Rmiddotr~TO

Bon ~ichlld H cU1d Patricia Nhon Th8 C11iLe Jol~e

yashingtOi D C 20500

~le U)1CClstlt1d that the IICoopers [ Lylnzmd tl report that you rcquested indic2tcs that E~ lfocblc tTust cf 1dc11 you re the DCreficiarics sold approirltcly 23 aCLCS of prcprLy locntcd in Or21[ COlllty Cdtforni[ ~(CriCllf 17951 Drd 17952 of the CcLLfornia JZCTnUC ltnel fltLio11 C(gt provi(~c [or tJlC Ugtt~tion of 11 t 12loLLci rri (s iHn incoc j c in a [llif orniD source Cins renliz~d on the transfer of real property located in tllis otate are consjdcrcd to he incoe from (1 C1ifornia somcc

SecUon J8Oi(f) of th I~cvCnl(~ lei f dOl Cc~ proj(~cs tklt e(1) trust h~in[~ LIt)~ jJ1CC1~C of jn exC fS oL $7)(Ci [1 f1~~~ file ~ ti return SccLiol1 1802 PH~(lc~ tklt 11 InC~J~(~ ltJ1 ife L1ViZ in exec-lt cf ~7O(iO il grc~s il1C(l~middotC ELlJl file eithcr R joLt OJ ~(i)-lidC rteUJ)n

Jle Cali loj-ni rCCrttl2 n1d Ta2tiun C(J(~ ~~t)jcctr3 th( cntir( t~gtpoundliJL Lncoe of C csiccrL to ~E irccc Lgt Scctic JiO]n) c~ t Cgtc pr(idc~ Llat Lk tC1l lrr_CS~~l1~0illfl jLcltlt~~ C~CTy iLc1ivjgt~l (~(jci)~-(~ i~-l L~i~~ ~~t~te 110iS O~tshyEice LLe pound~tc~te for a tcrI(lrlt~lJY (r tr~~~~ tClY Ft~Yp0-et

Sillec- )t(u Erd ~middotJS4 ~iXC-l rrZpisttrcc~ tel ote ir Cr21~2 CC~~1ty) C15forn1[ Or1 Jlcry () 197C) it rgtlgtc[rs tL L (1 tmiddot~~~ t ~I~ i (~ Cc lj f(Jr~i 1(c(~Cl YOLY (o~ici(~ of C~l(iC2 bullbullcCOYC~lmiddot- Lll TC~~ _~r ( i~lfcmiddot--~ t-S c t f-sis c- cCLc]Ci- if fmiddotch 1) tiQ c ) t~t yO-l ltlmiddotd ~y 3-0 [_r0 ousic~ tfl~_S stZlP fer ct~r th2~ a t(~r0-ry OT tr~n~itcTY IiIt C~-~2

or YO r J -i bull

to tc r~-_L~)

- rmiddotmiddot ~- I - - ~ r

middot

DccrnJbcr 9 1973

Hon Richud lr taxon The hite l10use Hashin~ton DC 20500

SUBJECT California Personal InC01~1C Taxes 19 - 1972

SUbS0CjUCilt to our previolls l~Ltcr to you the miile rouse is npor-te-J to have ifsued Cl s[ri(S of dCCUCllts s(tLirt~ forth irfor~ti01 rcrp8ctjnc Y0ul p=~rsol1al ii-ccs alc] Un liabiliticE Fll the l~cdiltl rcpcraquoU or ~ Lis r(gtleLl~c) it C1ppCnrs to k~ yom intent to pl~cC in the i~uhlic dctin y()~r personcl [jn2rci~l an tzY ~fIqLs Tn light of tiljr ~lPU(1L itct ( wuld p)rc-d1t( middot~tr ritt 2utlori7djoll fOl t)c Cidjoia lr[lciLc T[x c)n to be r)jcCC of the rctrict iC1~ of SeeUe lSlt~ c[ t c Cal if(I~~niJ r(~c~ and T~~li()n C06L~ ~hic-11 ot ~ncmiddotr~i rf ~0tJ c jiA(21lc2 C~ pubJjcly (1i~Cumiddot-~ your si[ltc 12- cff~I=Lrs UlCCJ lhc~ pi (~I~ cJrcu~~rL(~2(~~ rccap~-c of the ~ii_t-c Eouc 1(1lt[( ~rd our lcgD-l cCmiddotmiddotlmiddoti~lt~-~ ltL~~(nt y(ur autL~)-Jrtio1 -e trc placcG ~71 the tntortLn-t(l r ~t-i_C1 (yf 1jjj~~ to

Enclo( c is are] C2SC hich 8 Clllcl ltppnciat ( ycl (el ~(J(Ji L)lc~ your rc-(~r of attcric) siLlil ~nd lmiddotcLtlfD)lg to us at )(tJr c-nlii st

CODvn)(Dce

set 0- ~--~ 8(lrimiddot 0 0J( ~_~t S you Ir~ r (middot~r CO~ 1( ( to t--2 (i y(s~( - zy ~r-- 2 cc~-y of t r( 2middot5rcl(~cc

- eli ~1 bull

Par t 10 Perf~on31 InCOlC Tlt

~_~bullc~___~ ~__ ____________middotticle 2 D closure of ion

19282 Penalty for disclosing infor~ation contnincd in the return

Except as othervisc provided in this iFticle it if a mi~dccmor for tiw

Franchise Ta- 1301(1 or any ncbcr thereof) or any deputy [(gent clcrJ~ or

other (fLtcer or Cilployec of the staU~ (inc)lldint its politi c] suhdiviriol1s)

set forth or discJosed therein

I

To California Stnte Franchise Tax Board co Hartin ]uff Executive Officer P O Box 14 SacraMento CA 95807

llCreby middotaivc the confidentiality proviriol1s imposed upon

the California Stnte Franchise Tnx 1l01rd by Section 19282

of the C~lli[orrda PDvcnue 2nd Taxation Code- middot1th r0pcct

to r-y tax afL-dn for the tr~1bh ycms 1~)69 t1nourh 1977

Datcd

LA OF IC E~~

Cr-middotN 5 CUTLER

--EL l t LlDOfF (J ) iJ ~ ( M L ~ ~-I G

~ICmiddot1~CL I ULAVlOcK

(11 R CCCKEK

C~--1LL~ ~AJALAT

20 r OOq

CITY t~TiC)~~~ iltf fUic_r~~G

G06 SOUTt~ OL lve ST [-1

LOS ANGeLES C~_I-O~~~ll SlOOiA

Angust161973

I

Coopc l ~ Lybl 1251 Avenue of c Amcdc2s Nc York New York 100ZO

GcntlclYlen

Our office has 1 lcquc5ted CI (l(2(lrcs to you our lon (J~ 0

wh COl Hi arc1 d XO 1e Prcsj(l(ont of tLc Lnitccl dC3 if

suhject to incoc-ne t x i~ the S12(C CaJiJcgtr-i~~ as a lcjclcnV I arc1 wbcthcl he is thereby obligctcltl to ilc a C~dfornia inconc Un rcil1rll a s arc s i c1 ( 1 t

In our O))IiOl hl e liht 0 L c ~~cts ltdrJ d)curn t cs pnsvnUcl to 1)) 1 Jj-Ol is nt ~-t l lCj(Ctl uf t~ ~~middot~middotJe ci c l_oJ~~i ~-~~ iL

CoeJe j ceo 1l1 j r~ ] y Cill~~Vc1 to jt~ z- rl07~(gt j j~CCJmiddotl-e t~~

reit11n

T(middott~rn ~~)(l )C~) 1

~(~ S -- ~ 1CC -emiddot ttlf)C1(1~1t to req~~re ~

- ~ -

)~fr ltjI~1- ~_ ~~l~ ((middotl~middot ~-cc~--c

- (J r tl e 5 ~ ~ t c c) r~ C 1 G ~ J ~~J 5 1 cltt(~ldo tLr 1 ~t C_~2-_~ -- middotttJ)

l~ 2 r 21 c~ C1 =~ J C ( ci ~~ ~ - ~ -=-~- 2 - ~~ f i5 ~rc~l)u ~~)~1C i+ C~middotJ~~-

01 l~e ~lC~ ~)middot~~e-~ll

- 0 - ~ ~ f

~ I ~ bull ~

middotr)( -lJ - -lt ZCCC~~~ ~~ -IC~ l

Cmiddotey -~rmiddots)_ci

S t C~ (J f C ~- ~ ~

1~ U gt 1 cmiddot i ~ gt ) to th rcltJ()~ )

~

1 1 ~- ~ ~) ~ CJ l

Aufu~ 1 ( 1 3 I1c--ge rc~O

to return to the SUdc of Cz]ifornia It be 2 resident for 211Y pCllpO~e )] the S[dc of Cllifocnia

He contilHlC(1 to )-cCidc Cx(l conduct his 1gtusi1c-5 in 2ew Ycn-l until he vas illQugura ~~ the Pre idcnt of the Unii d StClitS 011 Jalll12ry 20 1969 aml nnvccl viU) hi 1ni f)om --ew Yen to thc J)i1(~ Ibllc in Vasl)ington D C He has contil1ucclto oc hiLc E()lSC and to SC)C as the President of U1C United t(8 c prcscnL Vc do not hzVc any in1011J lion conccrning Ul) continuiqr contacts or lc1ctiOlds thal1lC rnlt1y htvC wi] tLc 2~C of jCY Yor1 i~)d CXj)CES no ]))on

reg(t)dil1~ C 1)O~~~j1)iJity oJ 11if cO]ltil1uztion 0) tCTrrli11alion (f l1is stCltus

as a resident lcw York

Alter ])js dcpartu1C fT(m C~difOlmiddotnj in 1 Sl()3 1v11 J~b-on aC(jl1irccl 1o pncclo of real pn~pelmiddotty ill California middot--i le will (C(l 10 as tJ1C

llitticr pro~)(dy l tllc n CJeln(rlc~ )nopcJiy TH~ Vhit(jc) pnmcri) vas- the fnnner JCd( of hi~~ lnothcr laquo d ZLS pt1rcha~gtcd 1) 11)111 5)) J 9( Hi rnotilc) conjCcl to )jyC i hunmiddot until l ce2th c ijdc~middot~t Lc t)li il1~s 1)11~ i~~~C l for 111( 1)uJ))(1[( of rr11Ll~l~~ i ~(-) ~~ZjJl)j~ to shyn10thcr hi](~ ~t lLe 82n-( 1 r(~ nmiddotlc-ir1-~~lig tllC OlCr ~~) ~~ l)~~()e tymiddot i11)jn i1( ftlrn~ 1y 1)CC211~C 0 j1 S )OtC1middot~ J Jl~C S ctn j n~e~imiddotnc~2i n ~~~1 arca ]~j ~ is r()~middot~(jy (~clt(_)OYJ1_~ ~s ltz1~~middot~)lc Or~(~ 1 ~~(l-J~~il C are (1_c1~j ~cd t- t t1~c DrC~)C~middott)~ i~ bcj] J~-~ (~d O-J z~ 1rr~)c)r~]~)r b~~ is ~~~t 2

i rn ~~ ~- --1 t r2~ S

aT))z~r(~-~ly fQl~ t1c -)t~ S C C~~~i-rt ~11e SZtl1 Cl(-middotl~ltc ~C~(~1 ~ricl1 rcs St)~((~~=~~ly )tlTC~ ~ Ju]y 1 ~ -c l-~C(middot~_~c

2- i1 c1 11 i-~ f ~ ~ j ] Y 5 ~) ~ ) r ~ ~- C ( c ~ c~ ~_ j rmiddot ~~ 4

~(uld ~ Zmiddot-_~middot ~- C ~- re ~~~ ~ fc~~ iC(_

2 ((f~~i ~- i t ~ FlC)]i i(1~] I 1

l~)t-c~~ ~1( -r~ ~

- 0 -~- lt i ~~~-

Iff 1 ~--1- _ I bull Y

Augnst 1 ( 1 973Coop~rs amp Lybrand IJ2gc rr~) r(~c

al soon 0( c a si on go to Ca rn) Dz v id 112 ry LLnc1 ltlnd 2pp2renHy ill c arnoul1l Erne H zt 11( (Ld11 Ca D~iV c1 vould d~o cxceed ~he an10nnt of tinlc spent et s-~n Cl(~rncnle

Ixccpt for the property acglii -gtitions referred to aboc the possibility that hc )11Y h2v( been electcel an l101iOrry 111Crnbcl of sorne clubs or associlttiollf -in] n illC S~atc and tlw ct t]it ~r --011 has voted in the Stzdc of Ctlifornla COIYllYlCllCi11 in 1970 we know of no oUler contacts relation li)s il1volcrncnts or tr(tns2 ()ns such 25 bltlnk accmmts busill(s~ intcrests clnlch af11Jiction or ltlny soci~1 connections hieh v()1Jltl )rl c legal sense idcrliiy 1lr l~L)~Orl vitl1 1he SlcLtc of Ct1iforJ1ia

The tClrn rcsident or cl0111iciJtJY is uscd or applied in 1112ny ff~rcnt context in tJ1C codes the de of CcJiorni2 ard in the oC)111ion of the COllTis of the tc 0 ((11iorrd~z)~ J~re(lllcn~)Y t11crc 1S a considclal)Jc 5ncoJ)sisiency in t1C clcf)Dition of ihc~c tcnns OJ in tLc II C thC~c lcns (10J) ~~~ ll)011 LJc pose if] l ~]T] a -lc-terr11inctiorl is 1)cing r-l~lt1e yor (~alllj)Jc 11Jc tcrrf ~r(o 011CC 1 is ele nc(l or ttjr~ed j~l tIle (C1jOll

C~O(lc i1~c ate of C~JjfoY~JjZt l)ut it 5 s rmiddotmiddotf(11tly Ol)Ollmiddot~ frcrn )middoter(1~~~~~ t~l(~ ra)~iOlS ~cctions t~c J(~cti(l Co(lc htl)rq to do vli- 1(idcl1CC 1h~middott this (lOCt~ not )(~l~i 10 or con~Jo] 1( t(~ri~l lr(~r1cTli l ( fmiddot ~(~ fOi~th j~l th(~

of the SLc ic) Do~ rcl

Sectio~1 J1-1 t~-~e ()emiddotnr~~~t C~0(~C p1middotc1Yi(1s tlar tc]( C 1 ~C ()nJ)- o~~

xes i d ( n C ( bull On t~C Ot11C1 l~r( jfmiddot) c]Ct~r ftCf~l l~r~-L-~middotO~_~_S c~S(~S ~~n(l ~~iJi~~~

)CTEorl 11-1~1)~ tC 2 r~~sd(~t irt scmiddotmiddotcTz i d~~(middotle~- ref 10 ~C l~i)l ~ 01 delernj~l5r~ iis ~~ ~ t~S j- ~~~Y~__I~___~~_~_~ f~~-~~~_~_~__ ~l~_~~~~~l~~_- ~~ fJ~~ 31 (21 1lt) 2(1 2c ~_~ COL~ re (~ 5 t t~ cmiddotr-=middotl_~ ~ middotmiddot_Ll~ 1 0 t~~(

~ - - l ~~ __ t

_ I -

ttmiddot~(~ i

1 ll c c e 11 C C ~ e ) C 1~ ___ 21 i r c 0 ~ - ( 1 = _ ceo r ~ ~ _ Y J (gt L~- c ~~ esc - - ~ () 3 t

fC DillS (~~1middotCC Cll ~L~(~ltio 1 ~~r c~(iriol 1(5 C~~~r as 51 f r 121

the lcmiddotcnlc ic (iO C s yJOs

(b) the

t ( C ( r i n

-

() j (1 c

l~Ufl1f~t ] () 1973middot Coopers f Lybrand I)zgc l~ouT

In view of the fact JEd ~Jr l~bons visits to C2Jiforljzl arc bicf thZtt be nJnlost hl2ricl-)ly ltcrnOt1l1CCcl their duration ncl rcturns to Viz Lir~ton at their conclusio1 i1Jat he ~P(~l1Cls 11101e jrrl~ in 2JmiddotyJJ~d znc~ FJorica 1ban in cllia zlct 1111 he s)end3 tLe Inajen of his Erne in Va ngton D C it is evidellt that ih Nixon is not a rcsi(~crt by virtue of subsectiOl (a) nee 1( j s noi an inclividutl who is in Clj c State for other than a tcrnj)orary or iTallsitc)l) nnmiddotpose It is clear that on any and every occccsion when he 11as been in this State sjnec~ hi s c1q)arlnTe jn 1963 it has been for a clearly 1clnpOral and 11-))s)1o1) purpose

11e conclllcEng sentence of the above code ~edion provides tbat 1111

indjvilt1uz~l ho is a resident of this 5tde COllinues to be a lcsjcl~nt lten thourh tlt~mpolari1y lt~bSC~lt frorn Uc State 7hi10 )1) Nixon f laquo1 onc tirne a lcjclcr~t of Lhi 51l1C tl statuCJ Y(5 ternlit~dcd rt ill lirlc JlC rnoved to cw York Cncl COnl111Cnccd the przctice of lZ Hi s nlC)C to New Yo wa clearly not a tenlporary ~b~cnce frorn Cajjorni (C01 1 the concluding fcnlcnce of tbe code [cetio hZ5 no a))Jicz-~)jlily 10 11 0ixo1

The onlY pzrt of the i~bovc dcLinjbon hid) could ]Jltc 2 icdi(Jl Lclc 113 fuh[cciiol) (b) ]i(11 inclm1 f ~ a Te (cnt an lil(ii(~~d (()li(jl~d in

this SLdc ho is Otifcje-e Ole Stcde for ltl ~l~JnpOrary (l trz1l~jL()7ltl~middotp(JSC Evcn if we C1C~ 10 ~in)( ilt 1r i-c) is clCH))ciLd j tile ~~~lc 01 Ca)jf()lnit rrJ e-el~l j C fUJ1h1-1~ 2SSt1tYr t 1-11 t lC hz~ ~In i~ (Itiu to lCtl1rl)

)lescrrf ycs~)()n 1)ili1(S ltJru aCl~~middot]t~cs c] ~)~h(lc (l 1~11~St ~ti11 c c~ e 111 tJC )jghL of 2]1 ()1~ tc (ccicl(cl C(~~~~ cl~~tellJ1ir=~~ ~ of il-t~ ~~~~i( J302 ()f I~crua]j ~ ~~~tCJl 1 r1jjngs OJ- t11C middot Tcll~Cj c Jz r~(J~ 1(1 2 ~d l-C~ ()~ii()s of tllC jtL()Jl~C) G-(r~~ of St2c of Cljfc)c-la ~~middot~-c 5 c)~ sj(~C t-C Stzie of (4Jir(r~i_ l rlucn rrorc~ t~tn )J1~- terrl-)Or2 rv or tra~~ to~-~ ~-~02e As -1r(gtsi((j~ (- ~~c l~~-jtc(l S~lt~icsJ t is cl~middot~J~middot tat ~1 ~~ion j s ~ ~lti ~middot-~-t

11 -~ C S C - be in

I) e r rn 2 i C ll s C ~ t 0 i i - c aHetched to th~ fe c

] n c () rl 1 i (1 tmiddot ~ ~ r ~ C t ( r cl J) C f- C 11 C C

i 5 r~1 ere ] ~- - r 2~ ) ) - ~- ~I~

fact s ~ d c i lmiddot C t E bull - c~ c () ~- --- i ~ - t11e 1 l~)I~middotd _ (~middot~~~l~ middot~lin) ir~ (~)j i C21 e j wgt

)J()~tl( ~middottl t~~l i~ltUT1(- (~(n~~ 1 ~~ S~~-middot~(middot (~ Cz) lfor ic~ ~t~( j~

t)( c 1~ ~~J U~_~2~C ~ e ~orc 0 ~~(~ O~~l~lcn tl1(t l~-(~ t -L middotmiddot~s fmiddotr~cc fr()rn tie -k cf Colimiddotvfl1i flil ille y(gtlaquor~ 1 SiLC) to t]e pre (middott t ni js j-or

ILL C B U i U f~ amp Sc l-i EI FLY

Coopers amp Lybrand AtlgUft 1( 1973 Page Five

a purpose L IS neither tcnporzjmiddotY nor tranitory as these terrns are intelpreted by all 01ho available UUlCcs

Our SOlrCC5 of rcfcrcjce arc rel(l5rlccl irl Ollr [ile5 ZlJic can l)C roade available H ihey would be JJClpIul to any 1po[c We rn~llt h()Y(~vcr

r to a recent c1cterrnj))Cl1ioll of 1he ie BOClrd Eqll 7Zl1io1) IclH1lary ZG 19()9 idc1tificcl ZJf tll lppcd of ]Icrbcri 11 J)11C10 13 BooJ)cl There it as delern)] t the 1 aycimiddot 1 s al) cncc Din lC

State of Cltdio [O a peri of seven ycar~ in thl~ of Wz 111)110n prirnarily jo COll1l)]ctc hs cchcation 2S not t tcrllporary or irll HolY abfCJlCC ccl1cl evcn nJo ~]l the ayer 28 pr ous1ya j(sjdellt of iLc State of Ccdi[ornia ne arcrjJya conlinu)ll[ clonilc1]icclY wH11 the jni(~ntion to nhY1 to UQ -Sitlc of CdiJornit )( was not a Ilrcsidcnt ll cs def)) d in the HCCJu( a~ld Taxation Cc)dc

sed UPOll i11C acts taiecl (LboYc it i~) 011 ni011 t111 ~vir rjon is not a resic1cl of the 1e of fOJia the j)()~e of (1cdclmiddotrlin~~~~

llis ()tJ]ig~t5nr~ for )c(~~)~-middotl il1( C L2middot ( nd ~e thcrc-ore C(1ncJlfmiddot ~~middot~t

he if not obli t d tu file it rCiC1cJi incornc tax j (ill L f (1 I t lee perj oel lroJ)1 19C)9 11L~il tlc l))middote~eJt ile

Y 011r~ f~ j nee J ely

-

r ))J~ ) rrtJiJJt_middot~

Dsncrnn

Page 7: White House Special Files Box 7 Folder 17...7 17 N.D. Other Document Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank

T H r VI HIT E H Ci USE

Wf~HI~~GTON

MEl10RANDUlvl FOn THE TJRESIDENT

FRO1 General Baig

SUBJECT Signatures requesled for allachcd power of attorney

Attached is a power of attorney (T13 A) for tllC years 1969 through 1973 lo ]v1r Dean S Butler to bandle tbe current controversy about the California tax status

11r 1utler issued (he upinion leUcr which we distribuled al Ule press bricf1ng on yUlll fjnZlnccs ~t((jng that in his view you were not c~ residert under California ta~ lltlwS ltncl therefore had no

obliglttliOll tu file the ~jLate la- return as President

R E C O)lvlE iD i T 1 C

Thill you Zlld )~r~ Iii-Cl l1 5)11 (he POCl of ltllorney i-lll1Cliccl

at Tab A (l1cscrs GZlrl11cnt Gcr1lnill ncl Rose concur in this judgrncnt )

Attachment

TAB c - Power of Llorncy

lashhigton D C

l5y Richaru H Patricia R Nixon

hc hereby Mr B 10Lllis J11r John E Scllcifly all of 606 Clive Street L)s Cttlifonia 90011 JgtlJne nUltx17 (213) 620-1650 as uUonl(ysmiddot-jJ~-f(lct to

State lroIehitic Tax rCsp2ct to fxgtnoona1

to 1973 inclusive

reprsn the before ti~ Borccl ond inexxTc tax

uqenci2s l

Said attorneys-in-fact revoation of

of tln) J~l -i2

subject au-LJncity to

confi(kntial infoJJKldon on aLovc tJc fol1Clbullirlt] arX)ve r-tters (for

Ib (middotccute cloci and TaxCl tiC)

To exccutc ZllveTS (ir~clt)airlr offers v]i-J2rs)

of rcstricUons C-I [SC~~t2J~ or collection of deficiCr1cics hl tcx

Ib egtccutc COl~C1L tCltutory 11T1Lts for assets or t-lc o)11ecLic1 of tayc

lb del(Yj21tc autJx~~jty or represCntative

Ib (XCCU 2 a 1

visi()ns

rt ~ bull l ~

19232 of 1 Co2

CDl)ics of c111 rot ic-c~~~~ 2rrl )

to

Rmiddotr~TO

Bon ~ichlld H cU1d Patricia Nhon Th8 C11iLe Jol~e

yashingtOi D C 20500

~le U)1CClstlt1d that the IICoopers [ Lylnzmd tl report that you rcquested indic2tcs that E~ lfocblc tTust cf 1dc11 you re the DCreficiarics sold approirltcly 23 aCLCS of prcprLy locntcd in Or21[ COlllty Cdtforni[ ~(CriCllf 17951 Drd 17952 of the CcLLfornia JZCTnUC ltnel fltLio11 C(gt provi(~c [or tJlC Ugtt~tion of 11 t 12loLLci rri (s iHn incoc j c in a [llif orniD source Cins renliz~d on the transfer of real property located in tllis otate are consjdcrcd to he incoe from (1 C1ifornia somcc

SecUon J8Oi(f) of th I~cvCnl(~ lei f dOl Cc~ proj(~cs tklt e(1) trust h~in[~ LIt)~ jJ1CC1~C of jn exC fS oL $7)(Ci [1 f1~~~ file ~ ti return SccLiol1 1802 PH~(lc~ tklt 11 InC~J~(~ ltJ1 ife L1ViZ in exec-lt cf ~7O(iO il grc~s il1C(l~middotC ELlJl file eithcr R joLt OJ ~(i)-lidC rteUJ)n

Jle Cali loj-ni rCCrttl2 n1d Ta2tiun C(J(~ ~~t)jcctr3 th( cntir( t~gtpoundliJL Lncoe of C csiccrL to ~E irccc Lgt Scctic JiO]n) c~ t Cgtc pr(idc~ Llat Lk tC1l lrr_CS~~l1~0illfl jLcltlt~~ C~CTy iLc1ivjgt~l (~(jci)~-(~ i~-l L~i~~ ~~t~te 110iS O~tshyEice LLe pound~tc~te for a tcrI(lrlt~lJY (r tr~~~~ tClY Ft~Yp0-et

Sillec- )t(u Erd ~middotJS4 ~iXC-l rrZpisttrcc~ tel ote ir Cr21~2 CC~~1ty) C15forn1[ Or1 Jlcry () 197C) it rgtlgtc[rs tL L (1 tmiddot~~~ t ~I~ i (~ Cc lj f(Jr~i 1(c(~Cl YOLY (o~ici(~ of C~l(iC2 bullbullcCOYC~lmiddot- Lll TC~~ _~r ( i~lfcmiddot--~ t-S c t f-sis c- cCLc]Ci- if fmiddotch 1) tiQ c ) t~t yO-l ltlmiddotd ~y 3-0 [_r0 ousic~ tfl~_S stZlP fer ct~r th2~ a t(~r0-ry OT tr~n~itcTY IiIt C~-~2

or YO r J -i bull

to tc r~-_L~)

- rmiddotmiddot ~- I - - ~ r

middot

DccrnJbcr 9 1973

Hon Richud lr taxon The hite l10use Hashin~ton DC 20500

SUBJECT California Personal InC01~1C Taxes 19 - 1972

SUbS0CjUCilt to our previolls l~Ltcr to you the miile rouse is npor-te-J to have ifsued Cl s[ri(S of dCCUCllts s(tLirt~ forth irfor~ti01 rcrp8ctjnc Y0ul p=~rsol1al ii-ccs alc] Un liabiliticE Fll the l~cdiltl rcpcraquoU or ~ Lis r(gtleLl~c) it C1ppCnrs to k~ yom intent to pl~cC in the i~uhlic dctin y()~r personcl [jn2rci~l an tzY ~fIqLs Tn light of tiljr ~lPU(1L itct ( wuld p)rc-d1t( middot~tr ritt 2utlori7djoll fOl t)c Cidjoia lr[lciLc T[x c)n to be r)jcCC of the rctrict iC1~ of SeeUe lSlt~ c[ t c Cal if(I~~niJ r(~c~ and T~~li()n C06L~ ~hic-11 ot ~ncmiddotr~i rf ~0tJ c jiA(21lc2 C~ pubJjcly (1i~Cumiddot-~ your si[ltc 12- cff~I=Lrs UlCCJ lhc~ pi (~I~ cJrcu~~rL(~2(~~ rccap~-c of the ~ii_t-c Eouc 1(1lt[( ~rd our lcgD-l cCmiddotmiddotlmiddoti~lt~-~ ltL~~(nt y(ur autL~)-Jrtio1 -e trc placcG ~71 the tntortLn-t(l r ~t-i_C1 (yf 1jjj~~ to

Enclo( c is are] C2SC hich 8 Clllcl ltppnciat ( ycl (el ~(J(Ji L)lc~ your rc-(~r of attcric) siLlil ~nd lmiddotcLtlfD)lg to us at )(tJr c-nlii st

CODvn)(Dce

set 0- ~--~ 8(lrimiddot 0 0J( ~_~t S you Ir~ r (middot~r CO~ 1( ( to t--2 (i y(s~( - zy ~r-- 2 cc~-y of t r( 2middot5rcl(~cc

- eli ~1 bull

Par t 10 Perf~on31 InCOlC Tlt

~_~bullc~___~ ~__ ____________middotticle 2 D closure of ion

19282 Penalty for disclosing infor~ation contnincd in the return

Except as othervisc provided in this iFticle it if a mi~dccmor for tiw

Franchise Ta- 1301(1 or any ncbcr thereof) or any deputy [(gent clcrJ~ or

other (fLtcer or Cilployec of the staU~ (inc)lldint its politi c] suhdiviriol1s)

set forth or discJosed therein

I

To California Stnte Franchise Tax Board co Hartin ]uff Executive Officer P O Box 14 SacraMento CA 95807

llCreby middotaivc the confidentiality proviriol1s imposed upon

the California Stnte Franchise Tnx 1l01rd by Section 19282

of the C~lli[orrda PDvcnue 2nd Taxation Code- middot1th r0pcct

to r-y tax afL-dn for the tr~1bh ycms 1~)69 t1nourh 1977

Datcd

LA OF IC E~~

Cr-middotN 5 CUTLER

--EL l t LlDOfF (J ) iJ ~ ( M L ~ ~-I G

~ICmiddot1~CL I ULAVlOcK

(11 R CCCKEK

C~--1LL~ ~AJALAT

20 r OOq

CITY t~TiC)~~~ iltf fUic_r~~G

G06 SOUTt~ OL lve ST [-1

LOS ANGeLES C~_I-O~~~ll SlOOiA

Angust161973

I

Coopc l ~ Lybl 1251 Avenue of c Amcdc2s Nc York New York 100ZO

GcntlclYlen

Our office has 1 lcquc5ted CI (l(2(lrcs to you our lon (J~ 0

wh COl Hi arc1 d XO 1e Prcsj(l(ont of tLc Lnitccl dC3 if

suhject to incoc-ne t x i~ the S12(C CaJiJcgtr-i~~ as a lcjclcnV I arc1 wbcthcl he is thereby obligctcltl to ilc a C~dfornia inconc Un rcil1rll a s arc s i c1 ( 1 t

In our O))IiOl hl e liht 0 L c ~~cts ltdrJ d)curn t cs pnsvnUcl to 1)) 1 Jj-Ol is nt ~-t l lCj(Ctl uf t~ ~~middot~middotJe ci c l_oJ~~i ~-~~ iL

CoeJe j ceo 1l1 j r~ ] y Cill~~Vc1 to jt~ z- rl07~(gt j j~CCJmiddotl-e t~~

reit11n

T(middott~rn ~~)(l )C~) 1

~(~ S -- ~ 1CC -emiddot ttlf)C1(1~1t to req~~re ~

- ~ -

)~fr ltjI~1- ~_ ~~l~ ((middotl~middot ~-cc~--c

- (J r tl e 5 ~ ~ t c c) r~ C 1 G ~ J ~~J 5 1 cltt(~ldo tLr 1 ~t C_~2-_~ -- middotttJ)

l~ 2 r 21 c~ C1 =~ J C ( ci ~~ ~ - ~ -=-~- 2 - ~~ f i5 ~rc~l)u ~~)~1C i+ C~middotJ~~-

01 l~e ~lC~ ~)middot~~e-~ll

- 0 - ~ ~ f

~ I ~ bull ~

middotr)( -lJ - -lt ZCCC~~~ ~~ -IC~ l

Cmiddotey -~rmiddots)_ci

S t C~ (J f C ~- ~ ~

1~ U gt 1 cmiddot i ~ gt ) to th rcltJ()~ )

~

1 1 ~- ~ ~) ~ CJ l

Aufu~ 1 ( 1 3 I1c--ge rc~O

to return to the SUdc of Cz]ifornia It be 2 resident for 211Y pCllpO~e )] the S[dc of Cllifocnia

He contilHlC(1 to )-cCidc Cx(l conduct his 1gtusi1c-5 in 2ew Ycn-l until he vas illQugura ~~ the Pre idcnt of the Unii d StClitS 011 Jalll12ry 20 1969 aml nnvccl viU) hi 1ni f)om --ew Yen to thc J)i1(~ Ibllc in Vasl)ington D C He has contil1ucclto oc hiLc E()lSC and to SC)C as the President of U1C United t(8 c prcscnL Vc do not hzVc any in1011J lion conccrning Ul) continuiqr contacts or lc1ctiOlds thal1lC rnlt1y htvC wi] tLc 2~C of jCY Yor1 i~)d CXj)CES no ]))on

reg(t)dil1~ C 1)O~~~j1)iJity oJ 11if cO]ltil1uztion 0) tCTrrli11alion (f l1is stCltus

as a resident lcw York

Alter ])js dcpartu1C fT(m C~difOlmiddotnj in 1 Sl()3 1v11 J~b-on aC(jl1irccl 1o pncclo of real pn~pelmiddotty ill California middot--i le will (C(l 10 as tJ1C

llitticr pro~)(dy l tllc n CJeln(rlc~ )nopcJiy TH~ Vhit(jc) pnmcri) vas- the fnnner JCd( of hi~~ lnothcr laquo d ZLS pt1rcha~gtcd 1) 11)111 5)) J 9( Hi rnotilc) conjCcl to )jyC i hunmiddot until l ce2th c ijdc~middot~t Lc t)li il1~s 1)11~ i~~~C l for 111( 1)uJ))(1[( of rr11Ll~l~~ i ~(-) ~~ZjJl)j~ to shyn10thcr hi](~ ~t lLe 82n-( 1 r(~ nmiddotlc-ir1-~~lig tllC OlCr ~~) ~~ l)~~()e tymiddot i11)jn i1( ftlrn~ 1y 1)CC211~C 0 j1 S )OtC1middot~ J Jl~C S ctn j n~e~imiddotnc~2i n ~~~1 arca ]~j ~ is r()~middot~(jy (~clt(_)OYJ1_~ ~s ltz1~~middot~)lc Or~(~ 1 ~~(l-J~~il C are (1_c1~j ~cd t- t t1~c DrC~)C~middott)~ i~ bcj] J~-~ (~d O-J z~ 1rr~)c)r~]~)r b~~ is ~~~t 2

i rn ~~ ~- --1 t r2~ S

aT))z~r(~-~ly fQl~ t1c -)t~ S C C~~~i-rt ~11e SZtl1 Cl(-middotl~ltc ~C~(~1 ~ricl1 rcs St)~((~~=~~ly )tlTC~ ~ Ju]y 1 ~ -c l-~C(middot~_~c

2- i1 c1 11 i-~ f ~ ~ j ] Y 5 ~) ~ ) r ~ ~- C ( c ~ c~ ~_ j rmiddot ~~ 4

~(uld ~ Zmiddot-_~middot ~- C ~- re ~~~ ~ fc~~ iC(_

2 ((f~~i ~- i t ~ FlC)]i i(1~] I 1

l~)t-c~~ ~1( -r~ ~

- 0 -~- lt i ~~~-

Iff 1 ~--1- _ I bull Y

Augnst 1 ( 1 973Coop~rs amp Lybrand IJ2gc rr~) r(~c

al soon 0( c a si on go to Ca rn) Dz v id 112 ry LLnc1 ltlnd 2pp2renHy ill c arnoul1l Erne H zt 11( (Ld11 Ca D~iV c1 vould d~o cxceed ~he an10nnt of tinlc spent et s-~n Cl(~rncnle

Ixccpt for the property acglii -gtitions referred to aboc the possibility that hc )11Y h2v( been electcel an l101iOrry 111Crnbcl of sorne clubs or associlttiollf -in] n illC S~atc and tlw ct t]it ~r --011 has voted in the Stzdc of Ctlifornla COIYllYlCllCi11 in 1970 we know of no oUler contacts relation li)s il1volcrncnts or tr(tns2 ()ns such 25 bltlnk accmmts busill(s~ intcrests clnlch af11Jiction or ltlny soci~1 connections hieh v()1Jltl )rl c legal sense idcrliiy 1lr l~L)~Orl vitl1 1he SlcLtc of Ct1iforJ1ia

The tClrn rcsident or cl0111iciJtJY is uscd or applied in 1112ny ff~rcnt context in tJ1C codes the de of CcJiorni2 ard in the oC)111ion of the COllTis of the tc 0 ((11iorrd~z)~ J~re(lllcn~)Y t11crc 1S a considclal)Jc 5ncoJ)sisiency in t1C clcf)Dition of ihc~c tcnns OJ in tLc II C thC~c lcns (10J) ~~~ ll)011 LJc pose if] l ~]T] a -lc-terr11inctiorl is 1)cing r-l~lt1e yor (~alllj)Jc 11Jc tcrrf ~r(o 011CC 1 is ele nc(l or ttjr~ed j~l tIle (C1jOll

C~O(lc i1~c ate of C~JjfoY~JjZt l)ut it 5 s rmiddotmiddotf(11tly Ol)Ollmiddot~ frcrn )middoter(1~~~~~ t~l(~ ra)~iOlS ~cctions t~c J(~cti(l Co(lc htl)rq to do vli- 1(idcl1CC 1h~middott this (lOCt~ not )(~l~i 10 or con~Jo] 1( t(~ri~l lr(~r1cTli l ( fmiddot ~(~ fOi~th j~l th(~

of the SLc ic) Do~ rcl

Sectio~1 J1-1 t~-~e ()emiddotnr~~~t C~0(~C p1middotc1Yi(1s tlar tc]( C 1 ~C ()nJ)- o~~

xes i d ( n C ( bull On t~C Ot11C1 l~r( jfmiddot) c]Ct~r ftCf~l l~r~-L-~middotO~_~_S c~S(~S ~~n(l ~~iJi~~~

)CTEorl 11-1~1)~ tC 2 r~~sd(~t irt scmiddotmiddotcTz i d~~(middotle~- ref 10 ~C l~i)l ~ 01 delernj~l5r~ iis ~~ ~ t~S j- ~~~Y~__I~___~~_~_~ f~~-~~~_~_~__ ~l~_~~~~~l~~_- ~~ fJ~~ 31 (21 1lt) 2(1 2c ~_~ COL~ re (~ 5 t t~ cmiddotr-=middotl_~ ~ middotmiddot_Ll~ 1 0 t~~(

~ - - l ~~ __ t

_ I -

ttmiddot~(~ i

1 ll c c e 11 C C ~ e ) C 1~ ___ 21 i r c 0 ~ - ( 1 = _ ceo r ~ ~ _ Y J (gt L~- c ~~ esc - - ~ () 3 t

fC DillS (~~1middotCC Cll ~L~(~ltio 1 ~~r c~(iriol 1(5 C~~~r as 51 f r 121

the lcmiddotcnlc ic (iO C s yJOs

(b) the

t ( C ( r i n

-

() j (1 c

l~Ufl1f~t ] () 1973middot Coopers f Lybrand I)zgc l~ouT

In view of the fact JEd ~Jr l~bons visits to C2Jiforljzl arc bicf thZtt be nJnlost hl2ricl-)ly ltcrnOt1l1CCcl their duration ncl rcturns to Viz Lir~ton at their conclusio1 i1Jat he ~P(~l1Cls 11101e jrrl~ in 2JmiddotyJJ~d znc~ FJorica 1ban in cllia zlct 1111 he s)end3 tLe Inajen of his Erne in Va ngton D C it is evidellt that ih Nixon is not a rcsi(~crt by virtue of subsectiOl (a) nee 1( j s noi an inclividutl who is in Clj c State for other than a tcrnj)orary or iTallsitc)l) nnmiddotpose It is clear that on any and every occccsion when he 11as been in this State sjnec~ hi s c1q)arlnTe jn 1963 it has been for a clearly 1clnpOral and 11-))s)1o1) purpose

11e conclllcEng sentence of the above code ~edion provides tbat 1111

indjvilt1uz~l ho is a resident of this 5tde COllinues to be a lcsjcl~nt lten thourh tlt~mpolari1y lt~bSC~lt frorn Uc State 7hi10 )1) Nixon f laquo1 onc tirne a lcjclcr~t of Lhi 51l1C tl statuCJ Y(5 ternlit~dcd rt ill lirlc JlC rnoved to cw York Cncl COnl111Cnccd the przctice of lZ Hi s nlC)C to New Yo wa clearly not a tenlporary ~b~cnce frorn Cajjorni (C01 1 the concluding fcnlcnce of tbe code [cetio hZ5 no a))Jicz-~)jlily 10 11 0ixo1

The onlY pzrt of the i~bovc dcLinjbon hid) could ]Jltc 2 icdi(Jl Lclc 113 fuh[cciiol) (b) ]i(11 inclm1 f ~ a Te (cnt an lil(ii(~~d (()li(jl~d in

this SLdc ho is Otifcje-e Ole Stcde for ltl ~l~JnpOrary (l trz1l~jL()7ltl~middotp(JSC Evcn if we C1C~ 10 ~in)( ilt 1r i-c) is clCH))ciLd j tile ~~~lc 01 Ca)jf()lnit rrJ e-el~l j C fUJ1h1-1~ 2SSt1tYr t 1-11 t lC hz~ ~In i~ (Itiu to lCtl1rl)

)lescrrf ycs~)()n 1)ili1(S ltJru aCl~~middot]t~cs c] ~)~h(lc (l 1~11~St ~ti11 c c~ e 111 tJC )jghL of 2]1 ()1~ tc (ccicl(cl C(~~~~ cl~~tellJ1ir=~~ ~ of il-t~ ~~~~i( J302 ()f I~crua]j ~ ~~~tCJl 1 r1jjngs OJ- t11C middot Tcll~Cj c Jz r~(J~ 1(1 2 ~d l-C~ ()~ii()s of tllC jtL()Jl~C) G-(r~~ of St2c of Cljfc)c-la ~~middot~-c 5 c)~ sj(~C t-C Stzie of (4Jir(r~i_ l rlucn rrorc~ t~tn )J1~- terrl-)Or2 rv or tra~~ to~-~ ~-~02e As -1r(gtsi((j~ (- ~~c l~~-jtc(l S~lt~icsJ t is cl~middot~J~middot tat ~1 ~~ion j s ~ ~lti ~middot-~-t

11 -~ C S C - be in

I) e r rn 2 i C ll s C ~ t 0 i i - c aHetched to th~ fe c

] n c () rl 1 i (1 tmiddot ~ ~ r ~ C t ( r cl J) C f- C 11 C C

i 5 r~1 ere ] ~- - r 2~ ) ) - ~- ~I~

fact s ~ d c i lmiddot C t E bull - c~ c () ~- --- i ~ - t11e 1 l~)I~middotd _ (~middot~~~l~ middot~lin) ir~ (~)j i C21 e j wgt

)J()~tl( ~middottl t~~l i~ltUT1(- (~(n~~ 1 ~~ S~~-middot~(middot (~ Cz) lfor ic~ ~t~( j~

t)( c 1~ ~~J U~_~2~C ~ e ~orc 0 ~~(~ O~~l~lcn tl1(t l~-(~ t -L middotmiddot~s fmiddotr~cc fr()rn tie -k cf Colimiddotvfl1i flil ille y(gtlaquor~ 1 SiLC) to t]e pre (middott t ni js j-or

ILL C B U i U f~ amp Sc l-i EI FLY

Coopers amp Lybrand AtlgUft 1( 1973 Page Five

a purpose L IS neither tcnporzjmiddotY nor tranitory as these terrns are intelpreted by all 01ho available UUlCcs

Our SOlrCC5 of rcfcrcjce arc rel(l5rlccl irl Ollr [ile5 ZlJic can l)C roade available H ihey would be JJClpIul to any 1po[c We rn~llt h()Y(~vcr

r to a recent c1cterrnj))Cl1ioll of 1he ie BOClrd Eqll 7Zl1io1) IclH1lary ZG 19()9 idc1tificcl ZJf tll lppcd of ]Icrbcri 11 J)11C10 13 BooJ)cl There it as delern)] t the 1 aycimiddot 1 s al) cncc Din lC

State of Cltdio [O a peri of seven ycar~ in thl~ of Wz 111)110n prirnarily jo COll1l)]ctc hs cchcation 2S not t tcrllporary or irll HolY abfCJlCC ccl1cl evcn nJo ~]l the ayer 28 pr ous1ya j(sjdellt of iLc State of Ccdi[ornia ne arcrjJya conlinu)ll[ clonilc1]icclY wH11 the jni(~ntion to nhY1 to UQ -Sitlc of CdiJornit )( was not a Ilrcsidcnt ll cs def)) d in the HCCJu( a~ld Taxation Cc)dc

sed UPOll i11C acts taiecl (LboYc it i~) 011 ni011 t111 ~vir rjon is not a resic1cl of the 1e of fOJia the j)()~e of (1cdclmiddotrlin~~~~

llis ()tJ]ig~t5nr~ for )c(~~)~-middotl il1( C L2middot ( nd ~e thcrc-ore C(1ncJlfmiddot ~~middot~t

he if not obli t d tu file it rCiC1cJi incornc tax j (ill L f (1 I t lee perj oel lroJ)1 19C)9 11L~il tlc l))middote~eJt ile

Y 011r~ f~ j nee J ely

-

r ))J~ ) rrtJiJJt_middot~

Dsncrnn

Page 8: White House Special Files Box 7 Folder 17...7 17 N.D. Other Document Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank

lashhigton D C

l5y Richaru H Patricia R Nixon

hc hereby Mr B 10Lllis J11r John E Scllcifly all of 606 Clive Street L)s Cttlifonia 90011 JgtlJne nUltx17 (213) 620-1650 as uUonl(ysmiddot-jJ~-f(lct to

State lroIehitic Tax rCsp2ct to fxgtnoona1

to 1973 inclusive

reprsn the before ti~ Borccl ond inexxTc tax

uqenci2s l

Said attorneys-in-fact revoation of

of tln) J~l -i2

subject au-LJncity to

confi(kntial infoJJKldon on aLovc tJc fol1Clbullirlt] arX)ve r-tters (for

Ib (middotccute cloci and TaxCl tiC)

To exccutc ZllveTS (ir~clt)airlr offers v]i-J2rs)

of rcstricUons C-I [SC~~t2J~ or collection of deficiCr1cics hl tcx

Ib egtccutc COl~C1L tCltutory 11T1Lts for assets or t-lc o)11ecLic1 of tayc

lb del(Yj21tc autJx~~jty or represCntative

Ib (XCCU 2 a 1

visi()ns

rt ~ bull l ~

19232 of 1 Co2

CDl)ics of c111 rot ic-c~~~~ 2rrl )

to

Rmiddotr~TO

Bon ~ichlld H cU1d Patricia Nhon Th8 C11iLe Jol~e

yashingtOi D C 20500

~le U)1CClstlt1d that the IICoopers [ Lylnzmd tl report that you rcquested indic2tcs that E~ lfocblc tTust cf 1dc11 you re the DCreficiarics sold approirltcly 23 aCLCS of prcprLy locntcd in Or21[ COlllty Cdtforni[ ~(CriCllf 17951 Drd 17952 of the CcLLfornia JZCTnUC ltnel fltLio11 C(gt provi(~c [or tJlC Ugtt~tion of 11 t 12loLLci rri (s iHn incoc j c in a [llif orniD source Cins renliz~d on the transfer of real property located in tllis otate are consjdcrcd to he incoe from (1 C1ifornia somcc

SecUon J8Oi(f) of th I~cvCnl(~ lei f dOl Cc~ proj(~cs tklt e(1) trust h~in[~ LIt)~ jJ1CC1~C of jn exC fS oL $7)(Ci [1 f1~~~ file ~ ti return SccLiol1 1802 PH~(lc~ tklt 11 InC~J~(~ ltJ1 ife L1ViZ in exec-lt cf ~7O(iO il grc~s il1C(l~middotC ELlJl file eithcr R joLt OJ ~(i)-lidC rteUJ)n

Jle Cali loj-ni rCCrttl2 n1d Ta2tiun C(J(~ ~~t)jcctr3 th( cntir( t~gtpoundliJL Lncoe of C csiccrL to ~E irccc Lgt Scctic JiO]n) c~ t Cgtc pr(idc~ Llat Lk tC1l lrr_CS~~l1~0illfl jLcltlt~~ C~CTy iLc1ivjgt~l (~(jci)~-(~ i~-l L~i~~ ~~t~te 110iS O~tshyEice LLe pound~tc~te for a tcrI(lrlt~lJY (r tr~~~~ tClY Ft~Yp0-et

Sillec- )t(u Erd ~middotJS4 ~iXC-l rrZpisttrcc~ tel ote ir Cr21~2 CC~~1ty) C15forn1[ Or1 Jlcry () 197C) it rgtlgtc[rs tL L (1 tmiddot~~~ t ~I~ i (~ Cc lj f(Jr~i 1(c(~Cl YOLY (o~ici(~ of C~l(iC2 bullbullcCOYC~lmiddot- Lll TC~~ _~r ( i~lfcmiddot--~ t-S c t f-sis c- cCLc]Ci- if fmiddotch 1) tiQ c ) t~t yO-l ltlmiddotd ~y 3-0 [_r0 ousic~ tfl~_S stZlP fer ct~r th2~ a t(~r0-ry OT tr~n~itcTY IiIt C~-~2

or YO r J -i bull

to tc r~-_L~)

- rmiddotmiddot ~- I - - ~ r

middot

DccrnJbcr 9 1973

Hon Richud lr taxon The hite l10use Hashin~ton DC 20500

SUBJECT California Personal InC01~1C Taxes 19 - 1972

SUbS0CjUCilt to our previolls l~Ltcr to you the miile rouse is npor-te-J to have ifsued Cl s[ri(S of dCCUCllts s(tLirt~ forth irfor~ti01 rcrp8ctjnc Y0ul p=~rsol1al ii-ccs alc] Un liabiliticE Fll the l~cdiltl rcpcraquoU or ~ Lis r(gtleLl~c) it C1ppCnrs to k~ yom intent to pl~cC in the i~uhlic dctin y()~r personcl [jn2rci~l an tzY ~fIqLs Tn light of tiljr ~lPU(1L itct ( wuld p)rc-d1t( middot~tr ritt 2utlori7djoll fOl t)c Cidjoia lr[lciLc T[x c)n to be r)jcCC of the rctrict iC1~ of SeeUe lSlt~ c[ t c Cal if(I~~niJ r(~c~ and T~~li()n C06L~ ~hic-11 ot ~ncmiddotr~i rf ~0tJ c jiA(21lc2 C~ pubJjcly (1i~Cumiddot-~ your si[ltc 12- cff~I=Lrs UlCCJ lhc~ pi (~I~ cJrcu~~rL(~2(~~ rccap~-c of the ~ii_t-c Eouc 1(1lt[( ~rd our lcgD-l cCmiddotmiddotlmiddoti~lt~-~ ltL~~(nt y(ur autL~)-Jrtio1 -e trc placcG ~71 the tntortLn-t(l r ~t-i_C1 (yf 1jjj~~ to

Enclo( c is are] C2SC hich 8 Clllcl ltppnciat ( ycl (el ~(J(Ji L)lc~ your rc-(~r of attcric) siLlil ~nd lmiddotcLtlfD)lg to us at )(tJr c-nlii st

CODvn)(Dce

set 0- ~--~ 8(lrimiddot 0 0J( ~_~t S you Ir~ r (middot~r CO~ 1( ( to t--2 (i y(s~( - zy ~r-- 2 cc~-y of t r( 2middot5rcl(~cc

- eli ~1 bull

Par t 10 Perf~on31 InCOlC Tlt

~_~bullc~___~ ~__ ____________middotticle 2 D closure of ion

19282 Penalty for disclosing infor~ation contnincd in the return

Except as othervisc provided in this iFticle it if a mi~dccmor for tiw

Franchise Ta- 1301(1 or any ncbcr thereof) or any deputy [(gent clcrJ~ or

other (fLtcer or Cilployec of the staU~ (inc)lldint its politi c] suhdiviriol1s)

set forth or discJosed therein

I

To California Stnte Franchise Tax Board co Hartin ]uff Executive Officer P O Box 14 SacraMento CA 95807

llCreby middotaivc the confidentiality proviriol1s imposed upon

the California Stnte Franchise Tnx 1l01rd by Section 19282

of the C~lli[orrda PDvcnue 2nd Taxation Code- middot1th r0pcct

to r-y tax afL-dn for the tr~1bh ycms 1~)69 t1nourh 1977

Datcd

LA OF IC E~~

Cr-middotN 5 CUTLER

--EL l t LlDOfF (J ) iJ ~ ( M L ~ ~-I G

~ICmiddot1~CL I ULAVlOcK

(11 R CCCKEK

C~--1LL~ ~AJALAT

20 r OOq

CITY t~TiC)~~~ iltf fUic_r~~G

G06 SOUTt~ OL lve ST [-1

LOS ANGeLES C~_I-O~~~ll SlOOiA

Angust161973

I

Coopc l ~ Lybl 1251 Avenue of c Amcdc2s Nc York New York 100ZO

GcntlclYlen

Our office has 1 lcquc5ted CI (l(2(lrcs to you our lon (J~ 0

wh COl Hi arc1 d XO 1e Prcsj(l(ont of tLc Lnitccl dC3 if

suhject to incoc-ne t x i~ the S12(C CaJiJcgtr-i~~ as a lcjclcnV I arc1 wbcthcl he is thereby obligctcltl to ilc a C~dfornia inconc Un rcil1rll a s arc s i c1 ( 1 t

In our O))IiOl hl e liht 0 L c ~~cts ltdrJ d)curn t cs pnsvnUcl to 1)) 1 Jj-Ol is nt ~-t l lCj(Ctl uf t~ ~~middot~middotJe ci c l_oJ~~i ~-~~ iL

CoeJe j ceo 1l1 j r~ ] y Cill~~Vc1 to jt~ z- rl07~(gt j j~CCJmiddotl-e t~~

reit11n

T(middott~rn ~~)(l )C~) 1

~(~ S -- ~ 1CC -emiddot ttlf)C1(1~1t to req~~re ~

- ~ -

)~fr ltjI~1- ~_ ~~l~ ((middotl~middot ~-cc~--c

- (J r tl e 5 ~ ~ t c c) r~ C 1 G ~ J ~~J 5 1 cltt(~ldo tLr 1 ~t C_~2-_~ -- middotttJ)

l~ 2 r 21 c~ C1 =~ J C ( ci ~~ ~ - ~ -=-~- 2 - ~~ f i5 ~rc~l)u ~~)~1C i+ C~middotJ~~-

01 l~e ~lC~ ~)middot~~e-~ll

- 0 - ~ ~ f

~ I ~ bull ~

middotr)( -lJ - -lt ZCCC~~~ ~~ -IC~ l

Cmiddotey -~rmiddots)_ci

S t C~ (J f C ~- ~ ~

1~ U gt 1 cmiddot i ~ gt ) to th rcltJ()~ )

~

1 1 ~- ~ ~) ~ CJ l

Aufu~ 1 ( 1 3 I1c--ge rc~O

to return to the SUdc of Cz]ifornia It be 2 resident for 211Y pCllpO~e )] the S[dc of Cllifocnia

He contilHlC(1 to )-cCidc Cx(l conduct his 1gtusi1c-5 in 2ew Ycn-l until he vas illQugura ~~ the Pre idcnt of the Unii d StClitS 011 Jalll12ry 20 1969 aml nnvccl viU) hi 1ni f)om --ew Yen to thc J)i1(~ Ibllc in Vasl)ington D C He has contil1ucclto oc hiLc E()lSC and to SC)C as the President of U1C United t(8 c prcscnL Vc do not hzVc any in1011J lion conccrning Ul) continuiqr contacts or lc1ctiOlds thal1lC rnlt1y htvC wi] tLc 2~C of jCY Yor1 i~)d CXj)CES no ]))on

reg(t)dil1~ C 1)O~~~j1)iJity oJ 11if cO]ltil1uztion 0) tCTrrli11alion (f l1is stCltus

as a resident lcw York

Alter ])js dcpartu1C fT(m C~difOlmiddotnj in 1 Sl()3 1v11 J~b-on aC(jl1irccl 1o pncclo of real pn~pelmiddotty ill California middot--i le will (C(l 10 as tJ1C

llitticr pro~)(dy l tllc n CJeln(rlc~ )nopcJiy TH~ Vhit(jc) pnmcri) vas- the fnnner JCd( of hi~~ lnothcr laquo d ZLS pt1rcha~gtcd 1) 11)111 5)) J 9( Hi rnotilc) conjCcl to )jyC i hunmiddot until l ce2th c ijdc~middot~t Lc t)li il1~s 1)11~ i~~~C l for 111( 1)uJ))(1[( of rr11Ll~l~~ i ~(-) ~~ZjJl)j~ to shyn10thcr hi](~ ~t lLe 82n-( 1 r(~ nmiddotlc-ir1-~~lig tllC OlCr ~~) ~~ l)~~()e tymiddot i11)jn i1( ftlrn~ 1y 1)CC211~C 0 j1 S )OtC1middot~ J Jl~C S ctn j n~e~imiddotnc~2i n ~~~1 arca ]~j ~ is r()~middot~(jy (~clt(_)OYJ1_~ ~s ltz1~~middot~)lc Or~(~ 1 ~~(l-J~~il C are (1_c1~j ~cd t- t t1~c DrC~)C~middott)~ i~ bcj] J~-~ (~d O-J z~ 1rr~)c)r~]~)r b~~ is ~~~t 2

i rn ~~ ~- --1 t r2~ S

aT))z~r(~-~ly fQl~ t1c -)t~ S C C~~~i-rt ~11e SZtl1 Cl(-middotl~ltc ~C~(~1 ~ricl1 rcs St)~((~~=~~ly )tlTC~ ~ Ju]y 1 ~ -c l-~C(middot~_~c

2- i1 c1 11 i-~ f ~ ~ j ] Y 5 ~) ~ ) r ~ ~- C ( c ~ c~ ~_ j rmiddot ~~ 4

~(uld ~ Zmiddot-_~middot ~- C ~- re ~~~ ~ fc~~ iC(_

2 ((f~~i ~- i t ~ FlC)]i i(1~] I 1

l~)t-c~~ ~1( -r~ ~

- 0 -~- lt i ~~~-

Iff 1 ~--1- _ I bull Y

Augnst 1 ( 1 973Coop~rs amp Lybrand IJ2gc rr~) r(~c

al soon 0( c a si on go to Ca rn) Dz v id 112 ry LLnc1 ltlnd 2pp2renHy ill c arnoul1l Erne H zt 11( (Ld11 Ca D~iV c1 vould d~o cxceed ~he an10nnt of tinlc spent et s-~n Cl(~rncnle

Ixccpt for the property acglii -gtitions referred to aboc the possibility that hc )11Y h2v( been electcel an l101iOrry 111Crnbcl of sorne clubs or associlttiollf -in] n illC S~atc and tlw ct t]it ~r --011 has voted in the Stzdc of Ctlifornla COIYllYlCllCi11 in 1970 we know of no oUler contacts relation li)s il1volcrncnts or tr(tns2 ()ns such 25 bltlnk accmmts busill(s~ intcrests clnlch af11Jiction or ltlny soci~1 connections hieh v()1Jltl )rl c legal sense idcrliiy 1lr l~L)~Orl vitl1 1he SlcLtc of Ct1iforJ1ia

The tClrn rcsident or cl0111iciJtJY is uscd or applied in 1112ny ff~rcnt context in tJ1C codes the de of CcJiorni2 ard in the oC)111ion of the COllTis of the tc 0 ((11iorrd~z)~ J~re(lllcn~)Y t11crc 1S a considclal)Jc 5ncoJ)sisiency in t1C clcf)Dition of ihc~c tcnns OJ in tLc II C thC~c lcns (10J) ~~~ ll)011 LJc pose if] l ~]T] a -lc-terr11inctiorl is 1)cing r-l~lt1e yor (~alllj)Jc 11Jc tcrrf ~r(o 011CC 1 is ele nc(l or ttjr~ed j~l tIle (C1jOll

C~O(lc i1~c ate of C~JjfoY~JjZt l)ut it 5 s rmiddotmiddotf(11tly Ol)Ollmiddot~ frcrn )middoter(1~~~~~ t~l(~ ra)~iOlS ~cctions t~c J(~cti(l Co(lc htl)rq to do vli- 1(idcl1CC 1h~middott this (lOCt~ not )(~l~i 10 or con~Jo] 1( t(~ri~l lr(~r1cTli l ( fmiddot ~(~ fOi~th j~l th(~

of the SLc ic) Do~ rcl

Sectio~1 J1-1 t~-~e ()emiddotnr~~~t C~0(~C p1middotc1Yi(1s tlar tc]( C 1 ~C ()nJ)- o~~

xes i d ( n C ( bull On t~C Ot11C1 l~r( jfmiddot) c]Ct~r ftCf~l l~r~-L-~middotO~_~_S c~S(~S ~~n(l ~~iJi~~~

)CTEorl 11-1~1)~ tC 2 r~~sd(~t irt scmiddotmiddotcTz i d~~(middotle~- ref 10 ~C l~i)l ~ 01 delernj~l5r~ iis ~~ ~ t~S j- ~~~Y~__I~___~~_~_~ f~~-~~~_~_~__ ~l~_~~~~~l~~_- ~~ fJ~~ 31 (21 1lt) 2(1 2c ~_~ COL~ re (~ 5 t t~ cmiddotr-=middotl_~ ~ middotmiddot_Ll~ 1 0 t~~(

~ - - l ~~ __ t

_ I -

ttmiddot~(~ i

1 ll c c e 11 C C ~ e ) C 1~ ___ 21 i r c 0 ~ - ( 1 = _ ceo r ~ ~ _ Y J (gt L~- c ~~ esc - - ~ () 3 t

fC DillS (~~1middotCC Cll ~L~(~ltio 1 ~~r c~(iriol 1(5 C~~~r as 51 f r 121

the lcmiddotcnlc ic (iO C s yJOs

(b) the

t ( C ( r i n

-

() j (1 c

l~Ufl1f~t ] () 1973middot Coopers f Lybrand I)zgc l~ouT

In view of the fact JEd ~Jr l~bons visits to C2Jiforljzl arc bicf thZtt be nJnlost hl2ricl-)ly ltcrnOt1l1CCcl their duration ncl rcturns to Viz Lir~ton at their conclusio1 i1Jat he ~P(~l1Cls 11101e jrrl~ in 2JmiddotyJJ~d znc~ FJorica 1ban in cllia zlct 1111 he s)end3 tLe Inajen of his Erne in Va ngton D C it is evidellt that ih Nixon is not a rcsi(~crt by virtue of subsectiOl (a) nee 1( j s noi an inclividutl who is in Clj c State for other than a tcrnj)orary or iTallsitc)l) nnmiddotpose It is clear that on any and every occccsion when he 11as been in this State sjnec~ hi s c1q)arlnTe jn 1963 it has been for a clearly 1clnpOral and 11-))s)1o1) purpose

11e conclllcEng sentence of the above code ~edion provides tbat 1111

indjvilt1uz~l ho is a resident of this 5tde COllinues to be a lcsjcl~nt lten thourh tlt~mpolari1y lt~bSC~lt frorn Uc State 7hi10 )1) Nixon f laquo1 onc tirne a lcjclcr~t of Lhi 51l1C tl statuCJ Y(5 ternlit~dcd rt ill lirlc JlC rnoved to cw York Cncl COnl111Cnccd the przctice of lZ Hi s nlC)C to New Yo wa clearly not a tenlporary ~b~cnce frorn Cajjorni (C01 1 the concluding fcnlcnce of tbe code [cetio hZ5 no a))Jicz-~)jlily 10 11 0ixo1

The onlY pzrt of the i~bovc dcLinjbon hid) could ]Jltc 2 icdi(Jl Lclc 113 fuh[cciiol) (b) ]i(11 inclm1 f ~ a Te (cnt an lil(ii(~~d (()li(jl~d in

this SLdc ho is Otifcje-e Ole Stcde for ltl ~l~JnpOrary (l trz1l~jL()7ltl~middotp(JSC Evcn if we C1C~ 10 ~in)( ilt 1r i-c) is clCH))ciLd j tile ~~~lc 01 Ca)jf()lnit rrJ e-el~l j C fUJ1h1-1~ 2SSt1tYr t 1-11 t lC hz~ ~In i~ (Itiu to lCtl1rl)

)lescrrf ycs~)()n 1)ili1(S ltJru aCl~~middot]t~cs c] ~)~h(lc (l 1~11~St ~ti11 c c~ e 111 tJC )jghL of 2]1 ()1~ tc (ccicl(cl C(~~~~ cl~~tellJ1ir=~~ ~ of il-t~ ~~~~i( J302 ()f I~crua]j ~ ~~~tCJl 1 r1jjngs OJ- t11C middot Tcll~Cj c Jz r~(J~ 1(1 2 ~d l-C~ ()~ii()s of tllC jtL()Jl~C) G-(r~~ of St2c of Cljfc)c-la ~~middot~-c 5 c)~ sj(~C t-C Stzie of (4Jir(r~i_ l rlucn rrorc~ t~tn )J1~- terrl-)Or2 rv or tra~~ to~-~ ~-~02e As -1r(gtsi((j~ (- ~~c l~~-jtc(l S~lt~icsJ t is cl~middot~J~middot tat ~1 ~~ion j s ~ ~lti ~middot-~-t

11 -~ C S C - be in

I) e r rn 2 i C ll s C ~ t 0 i i - c aHetched to th~ fe c

] n c () rl 1 i (1 tmiddot ~ ~ r ~ C t ( r cl J) C f- C 11 C C

i 5 r~1 ere ] ~- - r 2~ ) ) - ~- ~I~

fact s ~ d c i lmiddot C t E bull - c~ c () ~- --- i ~ - t11e 1 l~)I~middotd _ (~middot~~~l~ middot~lin) ir~ (~)j i C21 e j wgt

)J()~tl( ~middottl t~~l i~ltUT1(- (~(n~~ 1 ~~ S~~-middot~(middot (~ Cz) lfor ic~ ~t~( j~

t)( c 1~ ~~J U~_~2~C ~ e ~orc 0 ~~(~ O~~l~lcn tl1(t l~-(~ t -L middotmiddot~s fmiddotr~cc fr()rn tie -k cf Colimiddotvfl1i flil ille y(gtlaquor~ 1 SiLC) to t]e pre (middott t ni js j-or

ILL C B U i U f~ amp Sc l-i EI FLY

Coopers amp Lybrand AtlgUft 1( 1973 Page Five

a purpose L IS neither tcnporzjmiddotY nor tranitory as these terrns are intelpreted by all 01ho available UUlCcs

Our SOlrCC5 of rcfcrcjce arc rel(l5rlccl irl Ollr [ile5 ZlJic can l)C roade available H ihey would be JJClpIul to any 1po[c We rn~llt h()Y(~vcr

r to a recent c1cterrnj))Cl1ioll of 1he ie BOClrd Eqll 7Zl1io1) IclH1lary ZG 19()9 idc1tificcl ZJf tll lppcd of ]Icrbcri 11 J)11C10 13 BooJ)cl There it as delern)] t the 1 aycimiddot 1 s al) cncc Din lC

State of Cltdio [O a peri of seven ycar~ in thl~ of Wz 111)110n prirnarily jo COll1l)]ctc hs cchcation 2S not t tcrllporary or irll HolY abfCJlCC ccl1cl evcn nJo ~]l the ayer 28 pr ous1ya j(sjdellt of iLc State of Ccdi[ornia ne arcrjJya conlinu)ll[ clonilc1]icclY wH11 the jni(~ntion to nhY1 to UQ -Sitlc of CdiJornit )( was not a Ilrcsidcnt ll cs def)) d in the HCCJu( a~ld Taxation Cc)dc

sed UPOll i11C acts taiecl (LboYc it i~) 011 ni011 t111 ~vir rjon is not a resic1cl of the 1e of fOJia the j)()~e of (1cdclmiddotrlin~~~~

llis ()tJ]ig~t5nr~ for )c(~~)~-middotl il1( C L2middot ( nd ~e thcrc-ore C(1ncJlfmiddot ~~middot~t

he if not obli t d tu file it rCiC1cJi incornc tax j (ill L f (1 I t lee perj oel lroJ)1 19C)9 11L~il tlc l))middote~eJt ile

Y 011r~ f~ j nee J ely

-

r ))J~ ) rrtJiJJt_middot~

Dsncrnn

Page 9: White House Special Files Box 7 Folder 17...7 17 N.D. Other Document Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank

Rmiddotr~TO

Bon ~ichlld H cU1d Patricia Nhon Th8 C11iLe Jol~e

yashingtOi D C 20500

~le U)1CClstlt1d that the IICoopers [ Lylnzmd tl report that you rcquested indic2tcs that E~ lfocblc tTust cf 1dc11 you re the DCreficiarics sold approirltcly 23 aCLCS of prcprLy locntcd in Or21[ COlllty Cdtforni[ ~(CriCllf 17951 Drd 17952 of the CcLLfornia JZCTnUC ltnel fltLio11 C(gt provi(~c [or tJlC Ugtt~tion of 11 t 12loLLci rri (s iHn incoc j c in a [llif orniD source Cins renliz~d on the transfer of real property located in tllis otate are consjdcrcd to he incoe from (1 C1ifornia somcc

SecUon J8Oi(f) of th I~cvCnl(~ lei f dOl Cc~ proj(~cs tklt e(1) trust h~in[~ LIt)~ jJ1CC1~C of jn exC fS oL $7)(Ci [1 f1~~~ file ~ ti return SccLiol1 1802 PH~(lc~ tklt 11 InC~J~(~ ltJ1 ife L1ViZ in exec-lt cf ~7O(iO il grc~s il1C(l~middotC ELlJl file eithcr R joLt OJ ~(i)-lidC rteUJ)n

Jle Cali loj-ni rCCrttl2 n1d Ta2tiun C(J(~ ~~t)jcctr3 th( cntir( t~gtpoundliJL Lncoe of C csiccrL to ~E irccc Lgt Scctic JiO]n) c~ t Cgtc pr(idc~ Llat Lk tC1l lrr_CS~~l1~0illfl jLcltlt~~ C~CTy iLc1ivjgt~l (~(jci)~-(~ i~-l L~i~~ ~~t~te 110iS O~tshyEice LLe pound~tc~te for a tcrI(lrlt~lJY (r tr~~~~ tClY Ft~Yp0-et

Sillec- )t(u Erd ~middotJS4 ~iXC-l rrZpisttrcc~ tel ote ir Cr21~2 CC~~1ty) C15forn1[ Or1 Jlcry () 197C) it rgtlgtc[rs tL L (1 tmiddot~~~ t ~I~ i (~ Cc lj f(Jr~i 1(c(~Cl YOLY (o~ici(~ of C~l(iC2 bullbullcCOYC~lmiddot- Lll TC~~ _~r ( i~lfcmiddot--~ t-S c t f-sis c- cCLc]Ci- if fmiddotch 1) tiQ c ) t~t yO-l ltlmiddotd ~y 3-0 [_r0 ousic~ tfl~_S stZlP fer ct~r th2~ a t(~r0-ry OT tr~n~itcTY IiIt C~-~2

or YO r J -i bull

to tc r~-_L~)

- rmiddotmiddot ~- I - - ~ r

middot

DccrnJbcr 9 1973

Hon Richud lr taxon The hite l10use Hashin~ton DC 20500

SUBJECT California Personal InC01~1C Taxes 19 - 1972

SUbS0CjUCilt to our previolls l~Ltcr to you the miile rouse is npor-te-J to have ifsued Cl s[ri(S of dCCUCllts s(tLirt~ forth irfor~ti01 rcrp8ctjnc Y0ul p=~rsol1al ii-ccs alc] Un liabiliticE Fll the l~cdiltl rcpcraquoU or ~ Lis r(gtleLl~c) it C1ppCnrs to k~ yom intent to pl~cC in the i~uhlic dctin y()~r personcl [jn2rci~l an tzY ~fIqLs Tn light of tiljr ~lPU(1L itct ( wuld p)rc-d1t( middot~tr ritt 2utlori7djoll fOl t)c Cidjoia lr[lciLc T[x c)n to be r)jcCC of the rctrict iC1~ of SeeUe lSlt~ c[ t c Cal if(I~~niJ r(~c~ and T~~li()n C06L~ ~hic-11 ot ~ncmiddotr~i rf ~0tJ c jiA(21lc2 C~ pubJjcly (1i~Cumiddot-~ your si[ltc 12- cff~I=Lrs UlCCJ lhc~ pi (~I~ cJrcu~~rL(~2(~~ rccap~-c of the ~ii_t-c Eouc 1(1lt[( ~rd our lcgD-l cCmiddotmiddotlmiddoti~lt~-~ ltL~~(nt y(ur autL~)-Jrtio1 -e trc placcG ~71 the tntortLn-t(l r ~t-i_C1 (yf 1jjj~~ to

Enclo( c is are] C2SC hich 8 Clllcl ltppnciat ( ycl (el ~(J(Ji L)lc~ your rc-(~r of attcric) siLlil ~nd lmiddotcLtlfD)lg to us at )(tJr c-nlii st

CODvn)(Dce

set 0- ~--~ 8(lrimiddot 0 0J( ~_~t S you Ir~ r (middot~r CO~ 1( ( to t--2 (i y(s~( - zy ~r-- 2 cc~-y of t r( 2middot5rcl(~cc

- eli ~1 bull

Par t 10 Perf~on31 InCOlC Tlt

~_~bullc~___~ ~__ ____________middotticle 2 D closure of ion

19282 Penalty for disclosing infor~ation contnincd in the return

Except as othervisc provided in this iFticle it if a mi~dccmor for tiw

Franchise Ta- 1301(1 or any ncbcr thereof) or any deputy [(gent clcrJ~ or

other (fLtcer or Cilployec of the staU~ (inc)lldint its politi c] suhdiviriol1s)

set forth or discJosed therein

I

To California Stnte Franchise Tax Board co Hartin ]uff Executive Officer P O Box 14 SacraMento CA 95807

llCreby middotaivc the confidentiality proviriol1s imposed upon

the California Stnte Franchise Tnx 1l01rd by Section 19282

of the C~lli[orrda PDvcnue 2nd Taxation Code- middot1th r0pcct

to r-y tax afL-dn for the tr~1bh ycms 1~)69 t1nourh 1977

Datcd

LA OF IC E~~

Cr-middotN 5 CUTLER

--EL l t LlDOfF (J ) iJ ~ ( M L ~ ~-I G

~ICmiddot1~CL I ULAVlOcK

(11 R CCCKEK

C~--1LL~ ~AJALAT

20 r OOq

CITY t~TiC)~~~ iltf fUic_r~~G

G06 SOUTt~ OL lve ST [-1

LOS ANGeLES C~_I-O~~~ll SlOOiA

Angust161973

I

Coopc l ~ Lybl 1251 Avenue of c Amcdc2s Nc York New York 100ZO

GcntlclYlen

Our office has 1 lcquc5ted CI (l(2(lrcs to you our lon (J~ 0

wh COl Hi arc1 d XO 1e Prcsj(l(ont of tLc Lnitccl dC3 if

suhject to incoc-ne t x i~ the S12(C CaJiJcgtr-i~~ as a lcjclcnV I arc1 wbcthcl he is thereby obligctcltl to ilc a C~dfornia inconc Un rcil1rll a s arc s i c1 ( 1 t

In our O))IiOl hl e liht 0 L c ~~cts ltdrJ d)curn t cs pnsvnUcl to 1)) 1 Jj-Ol is nt ~-t l lCj(Ctl uf t~ ~~middot~middotJe ci c l_oJ~~i ~-~~ iL

CoeJe j ceo 1l1 j r~ ] y Cill~~Vc1 to jt~ z- rl07~(gt j j~CCJmiddotl-e t~~

reit11n

T(middott~rn ~~)(l )C~) 1

~(~ S -- ~ 1CC -emiddot ttlf)C1(1~1t to req~~re ~

- ~ -

)~fr ltjI~1- ~_ ~~l~ ((middotl~middot ~-cc~--c

- (J r tl e 5 ~ ~ t c c) r~ C 1 G ~ J ~~J 5 1 cltt(~ldo tLr 1 ~t C_~2-_~ -- middotttJ)

l~ 2 r 21 c~ C1 =~ J C ( ci ~~ ~ - ~ -=-~- 2 - ~~ f i5 ~rc~l)u ~~)~1C i+ C~middotJ~~-

01 l~e ~lC~ ~)middot~~e-~ll

- 0 - ~ ~ f

~ I ~ bull ~

middotr)( -lJ - -lt ZCCC~~~ ~~ -IC~ l

Cmiddotey -~rmiddots)_ci

S t C~ (J f C ~- ~ ~

1~ U gt 1 cmiddot i ~ gt ) to th rcltJ()~ )

~

1 1 ~- ~ ~) ~ CJ l

Aufu~ 1 ( 1 3 I1c--ge rc~O

to return to the SUdc of Cz]ifornia It be 2 resident for 211Y pCllpO~e )] the S[dc of Cllifocnia

He contilHlC(1 to )-cCidc Cx(l conduct his 1gtusi1c-5 in 2ew Ycn-l until he vas illQugura ~~ the Pre idcnt of the Unii d StClitS 011 Jalll12ry 20 1969 aml nnvccl viU) hi 1ni f)om --ew Yen to thc J)i1(~ Ibllc in Vasl)ington D C He has contil1ucclto oc hiLc E()lSC and to SC)C as the President of U1C United t(8 c prcscnL Vc do not hzVc any in1011J lion conccrning Ul) continuiqr contacts or lc1ctiOlds thal1lC rnlt1y htvC wi] tLc 2~C of jCY Yor1 i~)d CXj)CES no ]))on

reg(t)dil1~ C 1)O~~~j1)iJity oJ 11if cO]ltil1uztion 0) tCTrrli11alion (f l1is stCltus

as a resident lcw York

Alter ])js dcpartu1C fT(m C~difOlmiddotnj in 1 Sl()3 1v11 J~b-on aC(jl1irccl 1o pncclo of real pn~pelmiddotty ill California middot--i le will (C(l 10 as tJ1C

llitticr pro~)(dy l tllc n CJeln(rlc~ )nopcJiy TH~ Vhit(jc) pnmcri) vas- the fnnner JCd( of hi~~ lnothcr laquo d ZLS pt1rcha~gtcd 1) 11)111 5)) J 9( Hi rnotilc) conjCcl to )jyC i hunmiddot until l ce2th c ijdc~middot~t Lc t)li il1~s 1)11~ i~~~C l for 111( 1)uJ))(1[( of rr11Ll~l~~ i ~(-) ~~ZjJl)j~ to shyn10thcr hi](~ ~t lLe 82n-( 1 r(~ nmiddotlc-ir1-~~lig tllC OlCr ~~) ~~ l)~~()e tymiddot i11)jn i1( ftlrn~ 1y 1)CC211~C 0 j1 S )OtC1middot~ J Jl~C S ctn j n~e~imiddotnc~2i n ~~~1 arca ]~j ~ is r()~middot~(jy (~clt(_)OYJ1_~ ~s ltz1~~middot~)lc Or~(~ 1 ~~(l-J~~il C are (1_c1~j ~cd t- t t1~c DrC~)C~middott)~ i~ bcj] J~-~ (~d O-J z~ 1rr~)c)r~]~)r b~~ is ~~~t 2

i rn ~~ ~- --1 t r2~ S

aT))z~r(~-~ly fQl~ t1c -)t~ S C C~~~i-rt ~11e SZtl1 Cl(-middotl~ltc ~C~(~1 ~ricl1 rcs St)~((~~=~~ly )tlTC~ ~ Ju]y 1 ~ -c l-~C(middot~_~c

2- i1 c1 11 i-~ f ~ ~ j ] Y 5 ~) ~ ) r ~ ~- C ( c ~ c~ ~_ j rmiddot ~~ 4

~(uld ~ Zmiddot-_~middot ~- C ~- re ~~~ ~ fc~~ iC(_

2 ((f~~i ~- i t ~ FlC)]i i(1~] I 1

l~)t-c~~ ~1( -r~ ~

- 0 -~- lt i ~~~-

Iff 1 ~--1- _ I bull Y

Augnst 1 ( 1 973Coop~rs amp Lybrand IJ2gc rr~) r(~c

al soon 0( c a si on go to Ca rn) Dz v id 112 ry LLnc1 ltlnd 2pp2renHy ill c arnoul1l Erne H zt 11( (Ld11 Ca D~iV c1 vould d~o cxceed ~he an10nnt of tinlc spent et s-~n Cl(~rncnle

Ixccpt for the property acglii -gtitions referred to aboc the possibility that hc )11Y h2v( been electcel an l101iOrry 111Crnbcl of sorne clubs or associlttiollf -in] n illC S~atc and tlw ct t]it ~r --011 has voted in the Stzdc of Ctlifornla COIYllYlCllCi11 in 1970 we know of no oUler contacts relation li)s il1volcrncnts or tr(tns2 ()ns such 25 bltlnk accmmts busill(s~ intcrests clnlch af11Jiction or ltlny soci~1 connections hieh v()1Jltl )rl c legal sense idcrliiy 1lr l~L)~Orl vitl1 1he SlcLtc of Ct1iforJ1ia

The tClrn rcsident or cl0111iciJtJY is uscd or applied in 1112ny ff~rcnt context in tJ1C codes the de of CcJiorni2 ard in the oC)111ion of the COllTis of the tc 0 ((11iorrd~z)~ J~re(lllcn~)Y t11crc 1S a considclal)Jc 5ncoJ)sisiency in t1C clcf)Dition of ihc~c tcnns OJ in tLc II C thC~c lcns (10J) ~~~ ll)011 LJc pose if] l ~]T] a -lc-terr11inctiorl is 1)cing r-l~lt1e yor (~alllj)Jc 11Jc tcrrf ~r(o 011CC 1 is ele nc(l or ttjr~ed j~l tIle (C1jOll

C~O(lc i1~c ate of C~JjfoY~JjZt l)ut it 5 s rmiddotmiddotf(11tly Ol)Ollmiddot~ frcrn )middoter(1~~~~~ t~l(~ ra)~iOlS ~cctions t~c J(~cti(l Co(lc htl)rq to do vli- 1(idcl1CC 1h~middott this (lOCt~ not )(~l~i 10 or con~Jo] 1( t(~ri~l lr(~r1cTli l ( fmiddot ~(~ fOi~th j~l th(~

of the SLc ic) Do~ rcl

Sectio~1 J1-1 t~-~e ()emiddotnr~~~t C~0(~C p1middotc1Yi(1s tlar tc]( C 1 ~C ()nJ)- o~~

xes i d ( n C ( bull On t~C Ot11C1 l~r( jfmiddot) c]Ct~r ftCf~l l~r~-L-~middotO~_~_S c~S(~S ~~n(l ~~iJi~~~

)CTEorl 11-1~1)~ tC 2 r~~sd(~t irt scmiddotmiddotcTz i d~~(middotle~- ref 10 ~C l~i)l ~ 01 delernj~l5r~ iis ~~ ~ t~S j- ~~~Y~__I~___~~_~_~ f~~-~~~_~_~__ ~l~_~~~~~l~~_- ~~ fJ~~ 31 (21 1lt) 2(1 2c ~_~ COL~ re (~ 5 t t~ cmiddotr-=middotl_~ ~ middotmiddot_Ll~ 1 0 t~~(

~ - - l ~~ __ t

_ I -

ttmiddot~(~ i

1 ll c c e 11 C C ~ e ) C 1~ ___ 21 i r c 0 ~ - ( 1 = _ ceo r ~ ~ _ Y J (gt L~- c ~~ esc - - ~ () 3 t

fC DillS (~~1middotCC Cll ~L~(~ltio 1 ~~r c~(iriol 1(5 C~~~r as 51 f r 121

the lcmiddotcnlc ic (iO C s yJOs

(b) the

t ( C ( r i n

-

() j (1 c

l~Ufl1f~t ] () 1973middot Coopers f Lybrand I)zgc l~ouT

In view of the fact JEd ~Jr l~bons visits to C2Jiforljzl arc bicf thZtt be nJnlost hl2ricl-)ly ltcrnOt1l1CCcl their duration ncl rcturns to Viz Lir~ton at their conclusio1 i1Jat he ~P(~l1Cls 11101e jrrl~ in 2JmiddotyJJ~d znc~ FJorica 1ban in cllia zlct 1111 he s)end3 tLe Inajen of his Erne in Va ngton D C it is evidellt that ih Nixon is not a rcsi(~crt by virtue of subsectiOl (a) nee 1( j s noi an inclividutl who is in Clj c State for other than a tcrnj)orary or iTallsitc)l) nnmiddotpose It is clear that on any and every occccsion when he 11as been in this State sjnec~ hi s c1q)arlnTe jn 1963 it has been for a clearly 1clnpOral and 11-))s)1o1) purpose

11e conclllcEng sentence of the above code ~edion provides tbat 1111

indjvilt1uz~l ho is a resident of this 5tde COllinues to be a lcsjcl~nt lten thourh tlt~mpolari1y lt~bSC~lt frorn Uc State 7hi10 )1) Nixon f laquo1 onc tirne a lcjclcr~t of Lhi 51l1C tl statuCJ Y(5 ternlit~dcd rt ill lirlc JlC rnoved to cw York Cncl COnl111Cnccd the przctice of lZ Hi s nlC)C to New Yo wa clearly not a tenlporary ~b~cnce frorn Cajjorni (C01 1 the concluding fcnlcnce of tbe code [cetio hZ5 no a))Jicz-~)jlily 10 11 0ixo1

The onlY pzrt of the i~bovc dcLinjbon hid) could ]Jltc 2 icdi(Jl Lclc 113 fuh[cciiol) (b) ]i(11 inclm1 f ~ a Te (cnt an lil(ii(~~d (()li(jl~d in

this SLdc ho is Otifcje-e Ole Stcde for ltl ~l~JnpOrary (l trz1l~jL()7ltl~middotp(JSC Evcn if we C1C~ 10 ~in)( ilt 1r i-c) is clCH))ciLd j tile ~~~lc 01 Ca)jf()lnit rrJ e-el~l j C fUJ1h1-1~ 2SSt1tYr t 1-11 t lC hz~ ~In i~ (Itiu to lCtl1rl)

)lescrrf ycs~)()n 1)ili1(S ltJru aCl~~middot]t~cs c] ~)~h(lc (l 1~11~St ~ti11 c c~ e 111 tJC )jghL of 2]1 ()1~ tc (ccicl(cl C(~~~~ cl~~tellJ1ir=~~ ~ of il-t~ ~~~~i( J302 ()f I~crua]j ~ ~~~tCJl 1 r1jjngs OJ- t11C middot Tcll~Cj c Jz r~(J~ 1(1 2 ~d l-C~ ()~ii()s of tllC jtL()Jl~C) G-(r~~ of St2c of Cljfc)c-la ~~middot~-c 5 c)~ sj(~C t-C Stzie of (4Jir(r~i_ l rlucn rrorc~ t~tn )J1~- terrl-)Or2 rv or tra~~ to~-~ ~-~02e As -1r(gtsi((j~ (- ~~c l~~-jtc(l S~lt~icsJ t is cl~middot~J~middot tat ~1 ~~ion j s ~ ~lti ~middot-~-t

11 -~ C S C - be in

I) e r rn 2 i C ll s C ~ t 0 i i - c aHetched to th~ fe c

] n c () rl 1 i (1 tmiddot ~ ~ r ~ C t ( r cl J) C f- C 11 C C

i 5 r~1 ere ] ~- - r 2~ ) ) - ~- ~I~

fact s ~ d c i lmiddot C t E bull - c~ c () ~- --- i ~ - t11e 1 l~)I~middotd _ (~middot~~~l~ middot~lin) ir~ (~)j i C21 e j wgt

)J()~tl( ~middottl t~~l i~ltUT1(- (~(n~~ 1 ~~ S~~-middot~(middot (~ Cz) lfor ic~ ~t~( j~

t)( c 1~ ~~J U~_~2~C ~ e ~orc 0 ~~(~ O~~l~lcn tl1(t l~-(~ t -L middotmiddot~s fmiddotr~cc fr()rn tie -k cf Colimiddotvfl1i flil ille y(gtlaquor~ 1 SiLC) to t]e pre (middott t ni js j-or

ILL C B U i U f~ amp Sc l-i EI FLY

Coopers amp Lybrand AtlgUft 1( 1973 Page Five

a purpose L IS neither tcnporzjmiddotY nor tranitory as these terrns are intelpreted by all 01ho available UUlCcs

Our SOlrCC5 of rcfcrcjce arc rel(l5rlccl irl Ollr [ile5 ZlJic can l)C roade available H ihey would be JJClpIul to any 1po[c We rn~llt h()Y(~vcr

r to a recent c1cterrnj))Cl1ioll of 1he ie BOClrd Eqll 7Zl1io1) IclH1lary ZG 19()9 idc1tificcl ZJf tll lppcd of ]Icrbcri 11 J)11C10 13 BooJ)cl There it as delern)] t the 1 aycimiddot 1 s al) cncc Din lC

State of Cltdio [O a peri of seven ycar~ in thl~ of Wz 111)110n prirnarily jo COll1l)]ctc hs cchcation 2S not t tcrllporary or irll HolY abfCJlCC ccl1cl evcn nJo ~]l the ayer 28 pr ous1ya j(sjdellt of iLc State of Ccdi[ornia ne arcrjJya conlinu)ll[ clonilc1]icclY wH11 the jni(~ntion to nhY1 to UQ -Sitlc of CdiJornit )( was not a Ilrcsidcnt ll cs def)) d in the HCCJu( a~ld Taxation Cc)dc

sed UPOll i11C acts taiecl (LboYc it i~) 011 ni011 t111 ~vir rjon is not a resic1cl of the 1e of fOJia the j)()~e of (1cdclmiddotrlin~~~~

llis ()tJ]ig~t5nr~ for )c(~~)~-middotl il1( C L2middot ( nd ~e thcrc-ore C(1ncJlfmiddot ~~middot~t

he if not obli t d tu file it rCiC1cJi incornc tax j (ill L f (1 I t lee perj oel lroJ)1 19C)9 11L~il tlc l))middote~eJt ile

Y 011r~ f~ j nee J ely

-

r ))J~ ) rrtJiJJt_middot~

Dsncrnn

Page 10: White House Special Files Box 7 Folder 17...7 17 N.D. Other Document Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank

middot

DccrnJbcr 9 1973

Hon Richud lr taxon The hite l10use Hashin~ton DC 20500

SUBJECT California Personal InC01~1C Taxes 19 - 1972

SUbS0CjUCilt to our previolls l~Ltcr to you the miile rouse is npor-te-J to have ifsued Cl s[ri(S of dCCUCllts s(tLirt~ forth irfor~ti01 rcrp8ctjnc Y0ul p=~rsol1al ii-ccs alc] Un liabiliticE Fll the l~cdiltl rcpcraquoU or ~ Lis r(gtleLl~c) it C1ppCnrs to k~ yom intent to pl~cC in the i~uhlic dctin y()~r personcl [jn2rci~l an tzY ~fIqLs Tn light of tiljr ~lPU(1L itct ( wuld p)rc-d1t( middot~tr ritt 2utlori7djoll fOl t)c Cidjoia lr[lciLc T[x c)n to be r)jcCC of the rctrict iC1~ of SeeUe lSlt~ c[ t c Cal if(I~~niJ r(~c~ and T~~li()n C06L~ ~hic-11 ot ~ncmiddotr~i rf ~0tJ c jiA(21lc2 C~ pubJjcly (1i~Cumiddot-~ your si[ltc 12- cff~I=Lrs UlCCJ lhc~ pi (~I~ cJrcu~~rL(~2(~~ rccap~-c of the ~ii_t-c Eouc 1(1lt[( ~rd our lcgD-l cCmiddotmiddotlmiddoti~lt~-~ ltL~~(nt y(ur autL~)-Jrtio1 -e trc placcG ~71 the tntortLn-t(l r ~t-i_C1 (yf 1jjj~~ to

Enclo( c is are] C2SC hich 8 Clllcl ltppnciat ( ycl (el ~(J(Ji L)lc~ your rc-(~r of attcric) siLlil ~nd lmiddotcLtlfD)lg to us at )(tJr c-nlii st

CODvn)(Dce

set 0- ~--~ 8(lrimiddot 0 0J( ~_~t S you Ir~ r (middot~r CO~ 1( ( to t--2 (i y(s~( - zy ~r-- 2 cc~-y of t r( 2middot5rcl(~cc

- eli ~1 bull

Par t 10 Perf~on31 InCOlC Tlt

~_~bullc~___~ ~__ ____________middotticle 2 D closure of ion

19282 Penalty for disclosing infor~ation contnincd in the return

Except as othervisc provided in this iFticle it if a mi~dccmor for tiw

Franchise Ta- 1301(1 or any ncbcr thereof) or any deputy [(gent clcrJ~ or

other (fLtcer or Cilployec of the staU~ (inc)lldint its politi c] suhdiviriol1s)

set forth or discJosed therein

I

To California Stnte Franchise Tax Board co Hartin ]uff Executive Officer P O Box 14 SacraMento CA 95807

llCreby middotaivc the confidentiality proviriol1s imposed upon

the California Stnte Franchise Tnx 1l01rd by Section 19282

of the C~lli[orrda PDvcnue 2nd Taxation Code- middot1th r0pcct

to r-y tax afL-dn for the tr~1bh ycms 1~)69 t1nourh 1977

Datcd

LA OF IC E~~

Cr-middotN 5 CUTLER

--EL l t LlDOfF (J ) iJ ~ ( M L ~ ~-I G

~ICmiddot1~CL I ULAVlOcK

(11 R CCCKEK

C~--1LL~ ~AJALAT

20 r OOq

CITY t~TiC)~~~ iltf fUic_r~~G

G06 SOUTt~ OL lve ST [-1

LOS ANGeLES C~_I-O~~~ll SlOOiA

Angust161973

I

Coopc l ~ Lybl 1251 Avenue of c Amcdc2s Nc York New York 100ZO

GcntlclYlen

Our office has 1 lcquc5ted CI (l(2(lrcs to you our lon (J~ 0

wh COl Hi arc1 d XO 1e Prcsj(l(ont of tLc Lnitccl dC3 if

suhject to incoc-ne t x i~ the S12(C CaJiJcgtr-i~~ as a lcjclcnV I arc1 wbcthcl he is thereby obligctcltl to ilc a C~dfornia inconc Un rcil1rll a s arc s i c1 ( 1 t

In our O))IiOl hl e liht 0 L c ~~cts ltdrJ d)curn t cs pnsvnUcl to 1)) 1 Jj-Ol is nt ~-t l lCj(Ctl uf t~ ~~middot~middotJe ci c l_oJ~~i ~-~~ iL

CoeJe j ceo 1l1 j r~ ] y Cill~~Vc1 to jt~ z- rl07~(gt j j~CCJmiddotl-e t~~

reit11n

T(middott~rn ~~)(l )C~) 1

~(~ S -- ~ 1CC -emiddot ttlf)C1(1~1t to req~~re ~

- ~ -

)~fr ltjI~1- ~_ ~~l~ ((middotl~middot ~-cc~--c

- (J r tl e 5 ~ ~ t c c) r~ C 1 G ~ J ~~J 5 1 cltt(~ldo tLr 1 ~t C_~2-_~ -- middotttJ)

l~ 2 r 21 c~ C1 =~ J C ( ci ~~ ~ - ~ -=-~- 2 - ~~ f i5 ~rc~l)u ~~)~1C i+ C~middotJ~~-

01 l~e ~lC~ ~)middot~~e-~ll

- 0 - ~ ~ f

~ I ~ bull ~

middotr)( -lJ - -lt ZCCC~~~ ~~ -IC~ l

Cmiddotey -~rmiddots)_ci

S t C~ (J f C ~- ~ ~

1~ U gt 1 cmiddot i ~ gt ) to th rcltJ()~ )

~

1 1 ~- ~ ~) ~ CJ l

Aufu~ 1 ( 1 3 I1c--ge rc~O

to return to the SUdc of Cz]ifornia It be 2 resident for 211Y pCllpO~e )] the S[dc of Cllifocnia

He contilHlC(1 to )-cCidc Cx(l conduct his 1gtusi1c-5 in 2ew Ycn-l until he vas illQugura ~~ the Pre idcnt of the Unii d StClitS 011 Jalll12ry 20 1969 aml nnvccl viU) hi 1ni f)om --ew Yen to thc J)i1(~ Ibllc in Vasl)ington D C He has contil1ucclto oc hiLc E()lSC and to SC)C as the President of U1C United t(8 c prcscnL Vc do not hzVc any in1011J lion conccrning Ul) continuiqr contacts or lc1ctiOlds thal1lC rnlt1y htvC wi] tLc 2~C of jCY Yor1 i~)d CXj)CES no ]))on

reg(t)dil1~ C 1)O~~~j1)iJity oJ 11if cO]ltil1uztion 0) tCTrrli11alion (f l1is stCltus

as a resident lcw York

Alter ])js dcpartu1C fT(m C~difOlmiddotnj in 1 Sl()3 1v11 J~b-on aC(jl1irccl 1o pncclo of real pn~pelmiddotty ill California middot--i le will (C(l 10 as tJ1C

llitticr pro~)(dy l tllc n CJeln(rlc~ )nopcJiy TH~ Vhit(jc) pnmcri) vas- the fnnner JCd( of hi~~ lnothcr laquo d ZLS pt1rcha~gtcd 1) 11)111 5)) J 9( Hi rnotilc) conjCcl to )jyC i hunmiddot until l ce2th c ijdc~middot~t Lc t)li il1~s 1)11~ i~~~C l for 111( 1)uJ))(1[( of rr11Ll~l~~ i ~(-) ~~ZjJl)j~ to shyn10thcr hi](~ ~t lLe 82n-( 1 r(~ nmiddotlc-ir1-~~lig tllC OlCr ~~) ~~ l)~~()e tymiddot i11)jn i1( ftlrn~ 1y 1)CC211~C 0 j1 S )OtC1middot~ J Jl~C S ctn j n~e~imiddotnc~2i n ~~~1 arca ]~j ~ is r()~middot~(jy (~clt(_)OYJ1_~ ~s ltz1~~middot~)lc Or~(~ 1 ~~(l-J~~il C are (1_c1~j ~cd t- t t1~c DrC~)C~middott)~ i~ bcj] J~-~ (~d O-J z~ 1rr~)c)r~]~)r b~~ is ~~~t 2

i rn ~~ ~- --1 t r2~ S

aT))z~r(~-~ly fQl~ t1c -)t~ S C C~~~i-rt ~11e SZtl1 Cl(-middotl~ltc ~C~(~1 ~ricl1 rcs St)~((~~=~~ly )tlTC~ ~ Ju]y 1 ~ -c l-~C(middot~_~c

2- i1 c1 11 i-~ f ~ ~ j ] Y 5 ~) ~ ) r ~ ~- C ( c ~ c~ ~_ j rmiddot ~~ 4

~(uld ~ Zmiddot-_~middot ~- C ~- re ~~~ ~ fc~~ iC(_

2 ((f~~i ~- i t ~ FlC)]i i(1~] I 1

l~)t-c~~ ~1( -r~ ~

- 0 -~- lt i ~~~-

Iff 1 ~--1- _ I bull Y

Augnst 1 ( 1 973Coop~rs amp Lybrand IJ2gc rr~) r(~c

al soon 0( c a si on go to Ca rn) Dz v id 112 ry LLnc1 ltlnd 2pp2renHy ill c arnoul1l Erne H zt 11( (Ld11 Ca D~iV c1 vould d~o cxceed ~he an10nnt of tinlc spent et s-~n Cl(~rncnle

Ixccpt for the property acglii -gtitions referred to aboc the possibility that hc )11Y h2v( been electcel an l101iOrry 111Crnbcl of sorne clubs or associlttiollf -in] n illC S~atc and tlw ct t]it ~r --011 has voted in the Stzdc of Ctlifornla COIYllYlCllCi11 in 1970 we know of no oUler contacts relation li)s il1volcrncnts or tr(tns2 ()ns such 25 bltlnk accmmts busill(s~ intcrests clnlch af11Jiction or ltlny soci~1 connections hieh v()1Jltl )rl c legal sense idcrliiy 1lr l~L)~Orl vitl1 1he SlcLtc of Ct1iforJ1ia

The tClrn rcsident or cl0111iciJtJY is uscd or applied in 1112ny ff~rcnt context in tJ1C codes the de of CcJiorni2 ard in the oC)111ion of the COllTis of the tc 0 ((11iorrd~z)~ J~re(lllcn~)Y t11crc 1S a considclal)Jc 5ncoJ)sisiency in t1C clcf)Dition of ihc~c tcnns OJ in tLc II C thC~c lcns (10J) ~~~ ll)011 LJc pose if] l ~]T] a -lc-terr11inctiorl is 1)cing r-l~lt1e yor (~alllj)Jc 11Jc tcrrf ~r(o 011CC 1 is ele nc(l or ttjr~ed j~l tIle (C1jOll

C~O(lc i1~c ate of C~JjfoY~JjZt l)ut it 5 s rmiddotmiddotf(11tly Ol)Ollmiddot~ frcrn )middoter(1~~~~~ t~l(~ ra)~iOlS ~cctions t~c J(~cti(l Co(lc htl)rq to do vli- 1(idcl1CC 1h~middott this (lOCt~ not )(~l~i 10 or con~Jo] 1( t(~ri~l lr(~r1cTli l ( fmiddot ~(~ fOi~th j~l th(~

of the SLc ic) Do~ rcl

Sectio~1 J1-1 t~-~e ()emiddotnr~~~t C~0(~C p1middotc1Yi(1s tlar tc]( C 1 ~C ()nJ)- o~~

xes i d ( n C ( bull On t~C Ot11C1 l~r( jfmiddot) c]Ct~r ftCf~l l~r~-L-~middotO~_~_S c~S(~S ~~n(l ~~iJi~~~

)CTEorl 11-1~1)~ tC 2 r~~sd(~t irt scmiddotmiddotcTz i d~~(middotle~- ref 10 ~C l~i)l ~ 01 delernj~l5r~ iis ~~ ~ t~S j- ~~~Y~__I~___~~_~_~ f~~-~~~_~_~__ ~l~_~~~~~l~~_- ~~ fJ~~ 31 (21 1lt) 2(1 2c ~_~ COL~ re (~ 5 t t~ cmiddotr-=middotl_~ ~ middotmiddot_Ll~ 1 0 t~~(

~ - - l ~~ __ t

_ I -

ttmiddot~(~ i

1 ll c c e 11 C C ~ e ) C 1~ ___ 21 i r c 0 ~ - ( 1 = _ ceo r ~ ~ _ Y J (gt L~- c ~~ esc - - ~ () 3 t

fC DillS (~~1middotCC Cll ~L~(~ltio 1 ~~r c~(iriol 1(5 C~~~r as 51 f r 121

the lcmiddotcnlc ic (iO C s yJOs

(b) the

t ( C ( r i n

-

() j (1 c

l~Ufl1f~t ] () 1973middot Coopers f Lybrand I)zgc l~ouT

In view of the fact JEd ~Jr l~bons visits to C2Jiforljzl arc bicf thZtt be nJnlost hl2ricl-)ly ltcrnOt1l1CCcl their duration ncl rcturns to Viz Lir~ton at their conclusio1 i1Jat he ~P(~l1Cls 11101e jrrl~ in 2JmiddotyJJ~d znc~ FJorica 1ban in cllia zlct 1111 he s)end3 tLe Inajen of his Erne in Va ngton D C it is evidellt that ih Nixon is not a rcsi(~crt by virtue of subsectiOl (a) nee 1( j s noi an inclividutl who is in Clj c State for other than a tcrnj)orary or iTallsitc)l) nnmiddotpose It is clear that on any and every occccsion when he 11as been in this State sjnec~ hi s c1q)arlnTe jn 1963 it has been for a clearly 1clnpOral and 11-))s)1o1) purpose

11e conclllcEng sentence of the above code ~edion provides tbat 1111

indjvilt1uz~l ho is a resident of this 5tde COllinues to be a lcsjcl~nt lten thourh tlt~mpolari1y lt~bSC~lt frorn Uc State 7hi10 )1) Nixon f laquo1 onc tirne a lcjclcr~t of Lhi 51l1C tl statuCJ Y(5 ternlit~dcd rt ill lirlc JlC rnoved to cw York Cncl COnl111Cnccd the przctice of lZ Hi s nlC)C to New Yo wa clearly not a tenlporary ~b~cnce frorn Cajjorni (C01 1 the concluding fcnlcnce of tbe code [cetio hZ5 no a))Jicz-~)jlily 10 11 0ixo1

The onlY pzrt of the i~bovc dcLinjbon hid) could ]Jltc 2 icdi(Jl Lclc 113 fuh[cciiol) (b) ]i(11 inclm1 f ~ a Te (cnt an lil(ii(~~d (()li(jl~d in

this SLdc ho is Otifcje-e Ole Stcde for ltl ~l~JnpOrary (l trz1l~jL()7ltl~middotp(JSC Evcn if we C1C~ 10 ~in)( ilt 1r i-c) is clCH))ciLd j tile ~~~lc 01 Ca)jf()lnit rrJ e-el~l j C fUJ1h1-1~ 2SSt1tYr t 1-11 t lC hz~ ~In i~ (Itiu to lCtl1rl)

)lescrrf ycs~)()n 1)ili1(S ltJru aCl~~middot]t~cs c] ~)~h(lc (l 1~11~St ~ti11 c c~ e 111 tJC )jghL of 2]1 ()1~ tc (ccicl(cl C(~~~~ cl~~tellJ1ir=~~ ~ of il-t~ ~~~~i( J302 ()f I~crua]j ~ ~~~tCJl 1 r1jjngs OJ- t11C middot Tcll~Cj c Jz r~(J~ 1(1 2 ~d l-C~ ()~ii()s of tllC jtL()Jl~C) G-(r~~ of St2c of Cljfc)c-la ~~middot~-c 5 c)~ sj(~C t-C Stzie of (4Jir(r~i_ l rlucn rrorc~ t~tn )J1~- terrl-)Or2 rv or tra~~ to~-~ ~-~02e As -1r(gtsi((j~ (- ~~c l~~-jtc(l S~lt~icsJ t is cl~middot~J~middot tat ~1 ~~ion j s ~ ~lti ~middot-~-t

11 -~ C S C - be in

I) e r rn 2 i C ll s C ~ t 0 i i - c aHetched to th~ fe c

] n c () rl 1 i (1 tmiddot ~ ~ r ~ C t ( r cl J) C f- C 11 C C

i 5 r~1 ere ] ~- - r 2~ ) ) - ~- ~I~

fact s ~ d c i lmiddot C t E bull - c~ c () ~- --- i ~ - t11e 1 l~)I~middotd _ (~middot~~~l~ middot~lin) ir~ (~)j i C21 e j wgt

)J()~tl( ~middottl t~~l i~ltUT1(- (~(n~~ 1 ~~ S~~-middot~(middot (~ Cz) lfor ic~ ~t~( j~

t)( c 1~ ~~J U~_~2~C ~ e ~orc 0 ~~(~ O~~l~lcn tl1(t l~-(~ t -L middotmiddot~s fmiddotr~cc fr()rn tie -k cf Colimiddotvfl1i flil ille y(gtlaquor~ 1 SiLC) to t]e pre (middott t ni js j-or

ILL C B U i U f~ amp Sc l-i EI FLY

Coopers amp Lybrand AtlgUft 1( 1973 Page Five

a purpose L IS neither tcnporzjmiddotY nor tranitory as these terrns are intelpreted by all 01ho available UUlCcs

Our SOlrCC5 of rcfcrcjce arc rel(l5rlccl irl Ollr [ile5 ZlJic can l)C roade available H ihey would be JJClpIul to any 1po[c We rn~llt h()Y(~vcr

r to a recent c1cterrnj))Cl1ioll of 1he ie BOClrd Eqll 7Zl1io1) IclH1lary ZG 19()9 idc1tificcl ZJf tll lppcd of ]Icrbcri 11 J)11C10 13 BooJ)cl There it as delern)] t the 1 aycimiddot 1 s al) cncc Din lC

State of Cltdio [O a peri of seven ycar~ in thl~ of Wz 111)110n prirnarily jo COll1l)]ctc hs cchcation 2S not t tcrllporary or irll HolY abfCJlCC ccl1cl evcn nJo ~]l the ayer 28 pr ous1ya j(sjdellt of iLc State of Ccdi[ornia ne arcrjJya conlinu)ll[ clonilc1]icclY wH11 the jni(~ntion to nhY1 to UQ -Sitlc of CdiJornit )( was not a Ilrcsidcnt ll cs def)) d in the HCCJu( a~ld Taxation Cc)dc

sed UPOll i11C acts taiecl (LboYc it i~) 011 ni011 t111 ~vir rjon is not a resic1cl of the 1e of fOJia the j)()~e of (1cdclmiddotrlin~~~~

llis ()tJ]ig~t5nr~ for )c(~~)~-middotl il1( C L2middot ( nd ~e thcrc-ore C(1ncJlfmiddot ~~middot~t

he if not obli t d tu file it rCiC1cJi incornc tax j (ill L f (1 I t lee perj oel lroJ)1 19C)9 11L~il tlc l))middote~eJt ile

Y 011r~ f~ j nee J ely

-

r ))J~ ) rrtJiJJt_middot~

Dsncrnn

Page 11: White House Special Files Box 7 Folder 17...7 17 N.D. Other Document Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank

Par t 10 Perf~on31 InCOlC Tlt

~_~bullc~___~ ~__ ____________middotticle 2 D closure of ion

19282 Penalty for disclosing infor~ation contnincd in the return

Except as othervisc provided in this iFticle it if a mi~dccmor for tiw

Franchise Ta- 1301(1 or any ncbcr thereof) or any deputy [(gent clcrJ~ or

other (fLtcer or Cilployec of the staU~ (inc)lldint its politi c] suhdiviriol1s)

set forth or discJosed therein

I

To California Stnte Franchise Tax Board co Hartin ]uff Executive Officer P O Box 14 SacraMento CA 95807

llCreby middotaivc the confidentiality proviriol1s imposed upon

the California Stnte Franchise Tnx 1l01rd by Section 19282

of the C~lli[orrda PDvcnue 2nd Taxation Code- middot1th r0pcct

to r-y tax afL-dn for the tr~1bh ycms 1~)69 t1nourh 1977

Datcd

LA OF IC E~~

Cr-middotN 5 CUTLER

--EL l t LlDOfF (J ) iJ ~ ( M L ~ ~-I G

~ICmiddot1~CL I ULAVlOcK

(11 R CCCKEK

C~--1LL~ ~AJALAT

20 r OOq

CITY t~TiC)~~~ iltf fUic_r~~G

G06 SOUTt~ OL lve ST [-1

LOS ANGeLES C~_I-O~~~ll SlOOiA

Angust161973

I

Coopc l ~ Lybl 1251 Avenue of c Amcdc2s Nc York New York 100ZO

GcntlclYlen

Our office has 1 lcquc5ted CI (l(2(lrcs to you our lon (J~ 0

wh COl Hi arc1 d XO 1e Prcsj(l(ont of tLc Lnitccl dC3 if

suhject to incoc-ne t x i~ the S12(C CaJiJcgtr-i~~ as a lcjclcnV I arc1 wbcthcl he is thereby obligctcltl to ilc a C~dfornia inconc Un rcil1rll a s arc s i c1 ( 1 t

In our O))IiOl hl e liht 0 L c ~~cts ltdrJ d)curn t cs pnsvnUcl to 1)) 1 Jj-Ol is nt ~-t l lCj(Ctl uf t~ ~~middot~middotJe ci c l_oJ~~i ~-~~ iL

CoeJe j ceo 1l1 j r~ ] y Cill~~Vc1 to jt~ z- rl07~(gt j j~CCJmiddotl-e t~~

reit11n

T(middott~rn ~~)(l )C~) 1

~(~ S -- ~ 1CC -emiddot ttlf)C1(1~1t to req~~re ~

- ~ -

)~fr ltjI~1- ~_ ~~l~ ((middotl~middot ~-cc~--c

- (J r tl e 5 ~ ~ t c c) r~ C 1 G ~ J ~~J 5 1 cltt(~ldo tLr 1 ~t C_~2-_~ -- middotttJ)

l~ 2 r 21 c~ C1 =~ J C ( ci ~~ ~ - ~ -=-~- 2 - ~~ f i5 ~rc~l)u ~~)~1C i+ C~middotJ~~-

01 l~e ~lC~ ~)middot~~e-~ll

- 0 - ~ ~ f

~ I ~ bull ~

middotr)( -lJ - -lt ZCCC~~~ ~~ -IC~ l

Cmiddotey -~rmiddots)_ci

S t C~ (J f C ~- ~ ~

1~ U gt 1 cmiddot i ~ gt ) to th rcltJ()~ )

~

1 1 ~- ~ ~) ~ CJ l

Aufu~ 1 ( 1 3 I1c--ge rc~O

to return to the SUdc of Cz]ifornia It be 2 resident for 211Y pCllpO~e )] the S[dc of Cllifocnia

He contilHlC(1 to )-cCidc Cx(l conduct his 1gtusi1c-5 in 2ew Ycn-l until he vas illQugura ~~ the Pre idcnt of the Unii d StClitS 011 Jalll12ry 20 1969 aml nnvccl viU) hi 1ni f)om --ew Yen to thc J)i1(~ Ibllc in Vasl)ington D C He has contil1ucclto oc hiLc E()lSC and to SC)C as the President of U1C United t(8 c prcscnL Vc do not hzVc any in1011J lion conccrning Ul) continuiqr contacts or lc1ctiOlds thal1lC rnlt1y htvC wi] tLc 2~C of jCY Yor1 i~)d CXj)CES no ]))on

reg(t)dil1~ C 1)O~~~j1)iJity oJ 11if cO]ltil1uztion 0) tCTrrli11alion (f l1is stCltus

as a resident lcw York

Alter ])js dcpartu1C fT(m C~difOlmiddotnj in 1 Sl()3 1v11 J~b-on aC(jl1irccl 1o pncclo of real pn~pelmiddotty ill California middot--i le will (C(l 10 as tJ1C

llitticr pro~)(dy l tllc n CJeln(rlc~ )nopcJiy TH~ Vhit(jc) pnmcri) vas- the fnnner JCd( of hi~~ lnothcr laquo d ZLS pt1rcha~gtcd 1) 11)111 5)) J 9( Hi rnotilc) conjCcl to )jyC i hunmiddot until l ce2th c ijdc~middot~t Lc t)li il1~s 1)11~ i~~~C l for 111( 1)uJ))(1[( of rr11Ll~l~~ i ~(-) ~~ZjJl)j~ to shyn10thcr hi](~ ~t lLe 82n-( 1 r(~ nmiddotlc-ir1-~~lig tllC OlCr ~~) ~~ l)~~()e tymiddot i11)jn i1( ftlrn~ 1y 1)CC211~C 0 j1 S )OtC1middot~ J Jl~C S ctn j n~e~imiddotnc~2i n ~~~1 arca ]~j ~ is r()~middot~(jy (~clt(_)OYJ1_~ ~s ltz1~~middot~)lc Or~(~ 1 ~~(l-J~~il C are (1_c1~j ~cd t- t t1~c DrC~)C~middott)~ i~ bcj] J~-~ (~d O-J z~ 1rr~)c)r~]~)r b~~ is ~~~t 2

i rn ~~ ~- --1 t r2~ S

aT))z~r(~-~ly fQl~ t1c -)t~ S C C~~~i-rt ~11e SZtl1 Cl(-middotl~ltc ~C~(~1 ~ricl1 rcs St)~((~~=~~ly )tlTC~ ~ Ju]y 1 ~ -c l-~C(middot~_~c

2- i1 c1 11 i-~ f ~ ~ j ] Y 5 ~) ~ ) r ~ ~- C ( c ~ c~ ~_ j rmiddot ~~ 4

~(uld ~ Zmiddot-_~middot ~- C ~- re ~~~ ~ fc~~ iC(_

2 ((f~~i ~- i t ~ FlC)]i i(1~] I 1

l~)t-c~~ ~1( -r~ ~

- 0 -~- lt i ~~~-

Iff 1 ~--1- _ I bull Y

Augnst 1 ( 1 973Coop~rs amp Lybrand IJ2gc rr~) r(~c

al soon 0( c a si on go to Ca rn) Dz v id 112 ry LLnc1 ltlnd 2pp2renHy ill c arnoul1l Erne H zt 11( (Ld11 Ca D~iV c1 vould d~o cxceed ~he an10nnt of tinlc spent et s-~n Cl(~rncnle

Ixccpt for the property acglii -gtitions referred to aboc the possibility that hc )11Y h2v( been electcel an l101iOrry 111Crnbcl of sorne clubs or associlttiollf -in] n illC S~atc and tlw ct t]it ~r --011 has voted in the Stzdc of Ctlifornla COIYllYlCllCi11 in 1970 we know of no oUler contacts relation li)s il1volcrncnts or tr(tns2 ()ns such 25 bltlnk accmmts busill(s~ intcrests clnlch af11Jiction or ltlny soci~1 connections hieh v()1Jltl )rl c legal sense idcrliiy 1lr l~L)~Orl vitl1 1he SlcLtc of Ct1iforJ1ia

The tClrn rcsident or cl0111iciJtJY is uscd or applied in 1112ny ff~rcnt context in tJ1C codes the de of CcJiorni2 ard in the oC)111ion of the COllTis of the tc 0 ((11iorrd~z)~ J~re(lllcn~)Y t11crc 1S a considclal)Jc 5ncoJ)sisiency in t1C clcf)Dition of ihc~c tcnns OJ in tLc II C thC~c lcns (10J) ~~~ ll)011 LJc pose if] l ~]T] a -lc-terr11inctiorl is 1)cing r-l~lt1e yor (~alllj)Jc 11Jc tcrrf ~r(o 011CC 1 is ele nc(l or ttjr~ed j~l tIle (C1jOll

C~O(lc i1~c ate of C~JjfoY~JjZt l)ut it 5 s rmiddotmiddotf(11tly Ol)Ollmiddot~ frcrn )middoter(1~~~~~ t~l(~ ra)~iOlS ~cctions t~c J(~cti(l Co(lc htl)rq to do vli- 1(idcl1CC 1h~middott this (lOCt~ not )(~l~i 10 or con~Jo] 1( t(~ri~l lr(~r1cTli l ( fmiddot ~(~ fOi~th j~l th(~

of the SLc ic) Do~ rcl

Sectio~1 J1-1 t~-~e ()emiddotnr~~~t C~0(~C p1middotc1Yi(1s tlar tc]( C 1 ~C ()nJ)- o~~

xes i d ( n C ( bull On t~C Ot11C1 l~r( jfmiddot) c]Ct~r ftCf~l l~r~-L-~middotO~_~_S c~S(~S ~~n(l ~~iJi~~~

)CTEorl 11-1~1)~ tC 2 r~~sd(~t irt scmiddotmiddotcTz i d~~(middotle~- ref 10 ~C l~i)l ~ 01 delernj~l5r~ iis ~~ ~ t~S j- ~~~Y~__I~___~~_~_~ f~~-~~~_~_~__ ~l~_~~~~~l~~_- ~~ fJ~~ 31 (21 1lt) 2(1 2c ~_~ COL~ re (~ 5 t t~ cmiddotr-=middotl_~ ~ middotmiddot_Ll~ 1 0 t~~(

~ - - l ~~ __ t

_ I -

ttmiddot~(~ i

1 ll c c e 11 C C ~ e ) C 1~ ___ 21 i r c 0 ~ - ( 1 = _ ceo r ~ ~ _ Y J (gt L~- c ~~ esc - - ~ () 3 t

fC DillS (~~1middotCC Cll ~L~(~ltio 1 ~~r c~(iriol 1(5 C~~~r as 51 f r 121

the lcmiddotcnlc ic (iO C s yJOs

(b) the

t ( C ( r i n

-

() j (1 c

l~Ufl1f~t ] () 1973middot Coopers f Lybrand I)zgc l~ouT

In view of the fact JEd ~Jr l~bons visits to C2Jiforljzl arc bicf thZtt be nJnlost hl2ricl-)ly ltcrnOt1l1CCcl their duration ncl rcturns to Viz Lir~ton at their conclusio1 i1Jat he ~P(~l1Cls 11101e jrrl~ in 2JmiddotyJJ~d znc~ FJorica 1ban in cllia zlct 1111 he s)end3 tLe Inajen of his Erne in Va ngton D C it is evidellt that ih Nixon is not a rcsi(~crt by virtue of subsectiOl (a) nee 1( j s noi an inclividutl who is in Clj c State for other than a tcrnj)orary or iTallsitc)l) nnmiddotpose It is clear that on any and every occccsion when he 11as been in this State sjnec~ hi s c1q)arlnTe jn 1963 it has been for a clearly 1clnpOral and 11-))s)1o1) purpose

11e conclllcEng sentence of the above code ~edion provides tbat 1111

indjvilt1uz~l ho is a resident of this 5tde COllinues to be a lcsjcl~nt lten thourh tlt~mpolari1y lt~bSC~lt frorn Uc State 7hi10 )1) Nixon f laquo1 onc tirne a lcjclcr~t of Lhi 51l1C tl statuCJ Y(5 ternlit~dcd rt ill lirlc JlC rnoved to cw York Cncl COnl111Cnccd the przctice of lZ Hi s nlC)C to New Yo wa clearly not a tenlporary ~b~cnce frorn Cajjorni (C01 1 the concluding fcnlcnce of tbe code [cetio hZ5 no a))Jicz-~)jlily 10 11 0ixo1

The onlY pzrt of the i~bovc dcLinjbon hid) could ]Jltc 2 icdi(Jl Lclc 113 fuh[cciiol) (b) ]i(11 inclm1 f ~ a Te (cnt an lil(ii(~~d (()li(jl~d in

this SLdc ho is Otifcje-e Ole Stcde for ltl ~l~JnpOrary (l trz1l~jL()7ltl~middotp(JSC Evcn if we C1C~ 10 ~in)( ilt 1r i-c) is clCH))ciLd j tile ~~~lc 01 Ca)jf()lnit rrJ e-el~l j C fUJ1h1-1~ 2SSt1tYr t 1-11 t lC hz~ ~In i~ (Itiu to lCtl1rl)

)lescrrf ycs~)()n 1)ili1(S ltJru aCl~~middot]t~cs c] ~)~h(lc (l 1~11~St ~ti11 c c~ e 111 tJC )jghL of 2]1 ()1~ tc (ccicl(cl C(~~~~ cl~~tellJ1ir=~~ ~ of il-t~ ~~~~i( J302 ()f I~crua]j ~ ~~~tCJl 1 r1jjngs OJ- t11C middot Tcll~Cj c Jz r~(J~ 1(1 2 ~d l-C~ ()~ii()s of tllC jtL()Jl~C) G-(r~~ of St2c of Cljfc)c-la ~~middot~-c 5 c)~ sj(~C t-C Stzie of (4Jir(r~i_ l rlucn rrorc~ t~tn )J1~- terrl-)Or2 rv or tra~~ to~-~ ~-~02e As -1r(gtsi((j~ (- ~~c l~~-jtc(l S~lt~icsJ t is cl~middot~J~middot tat ~1 ~~ion j s ~ ~lti ~middot-~-t

11 -~ C S C - be in

I) e r rn 2 i C ll s C ~ t 0 i i - c aHetched to th~ fe c

] n c () rl 1 i (1 tmiddot ~ ~ r ~ C t ( r cl J) C f- C 11 C C

i 5 r~1 ere ] ~- - r 2~ ) ) - ~- ~I~

fact s ~ d c i lmiddot C t E bull - c~ c () ~- --- i ~ - t11e 1 l~)I~middotd _ (~middot~~~l~ middot~lin) ir~ (~)j i C21 e j wgt

)J()~tl( ~middottl t~~l i~ltUT1(- (~(n~~ 1 ~~ S~~-middot~(middot (~ Cz) lfor ic~ ~t~( j~

t)( c 1~ ~~J U~_~2~C ~ e ~orc 0 ~~(~ O~~l~lcn tl1(t l~-(~ t -L middotmiddot~s fmiddotr~cc fr()rn tie -k cf Colimiddotvfl1i flil ille y(gtlaquor~ 1 SiLC) to t]e pre (middott t ni js j-or

ILL C B U i U f~ amp Sc l-i EI FLY

Coopers amp Lybrand AtlgUft 1( 1973 Page Five

a purpose L IS neither tcnporzjmiddotY nor tranitory as these terrns are intelpreted by all 01ho available UUlCcs

Our SOlrCC5 of rcfcrcjce arc rel(l5rlccl irl Ollr [ile5 ZlJic can l)C roade available H ihey would be JJClpIul to any 1po[c We rn~llt h()Y(~vcr

r to a recent c1cterrnj))Cl1ioll of 1he ie BOClrd Eqll 7Zl1io1) IclH1lary ZG 19()9 idc1tificcl ZJf tll lppcd of ]Icrbcri 11 J)11C10 13 BooJ)cl There it as delern)] t the 1 aycimiddot 1 s al) cncc Din lC

State of Cltdio [O a peri of seven ycar~ in thl~ of Wz 111)110n prirnarily jo COll1l)]ctc hs cchcation 2S not t tcrllporary or irll HolY abfCJlCC ccl1cl evcn nJo ~]l the ayer 28 pr ous1ya j(sjdellt of iLc State of Ccdi[ornia ne arcrjJya conlinu)ll[ clonilc1]icclY wH11 the jni(~ntion to nhY1 to UQ -Sitlc of CdiJornit )( was not a Ilrcsidcnt ll cs def)) d in the HCCJu( a~ld Taxation Cc)dc

sed UPOll i11C acts taiecl (LboYc it i~) 011 ni011 t111 ~vir rjon is not a resic1cl of the 1e of fOJia the j)()~e of (1cdclmiddotrlin~~~~

llis ()tJ]ig~t5nr~ for )c(~~)~-middotl il1( C L2middot ( nd ~e thcrc-ore C(1ncJlfmiddot ~~middot~t

he if not obli t d tu file it rCiC1cJi incornc tax j (ill L f (1 I t lee perj oel lroJ)1 19C)9 11L~il tlc l))middote~eJt ile

Y 011r~ f~ j nee J ely

-

r ))J~ ) rrtJiJJt_middot~

Dsncrnn

Page 12: White House Special Files Box 7 Folder 17...7 17 N.D. Other Document Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank

I

To California Stnte Franchise Tax Board co Hartin ]uff Executive Officer P O Box 14 SacraMento CA 95807

llCreby middotaivc the confidentiality proviriol1s imposed upon

the California Stnte Franchise Tnx 1l01rd by Section 19282

of the C~lli[orrda PDvcnue 2nd Taxation Code- middot1th r0pcct

to r-y tax afL-dn for the tr~1bh ycms 1~)69 t1nourh 1977

Datcd

LA OF IC E~~

Cr-middotN 5 CUTLER

--EL l t LlDOfF (J ) iJ ~ ( M L ~ ~-I G

~ICmiddot1~CL I ULAVlOcK

(11 R CCCKEK

C~--1LL~ ~AJALAT

20 r OOq

CITY t~TiC)~~~ iltf fUic_r~~G

G06 SOUTt~ OL lve ST [-1

LOS ANGeLES C~_I-O~~~ll SlOOiA

Angust161973

I

Coopc l ~ Lybl 1251 Avenue of c Amcdc2s Nc York New York 100ZO

GcntlclYlen

Our office has 1 lcquc5ted CI (l(2(lrcs to you our lon (J~ 0

wh COl Hi arc1 d XO 1e Prcsj(l(ont of tLc Lnitccl dC3 if

suhject to incoc-ne t x i~ the S12(C CaJiJcgtr-i~~ as a lcjclcnV I arc1 wbcthcl he is thereby obligctcltl to ilc a C~dfornia inconc Un rcil1rll a s arc s i c1 ( 1 t

In our O))IiOl hl e liht 0 L c ~~cts ltdrJ d)curn t cs pnsvnUcl to 1)) 1 Jj-Ol is nt ~-t l lCj(Ctl uf t~ ~~middot~middotJe ci c l_oJ~~i ~-~~ iL

CoeJe j ceo 1l1 j r~ ] y Cill~~Vc1 to jt~ z- rl07~(gt j j~CCJmiddotl-e t~~

reit11n

T(middott~rn ~~)(l )C~) 1

~(~ S -- ~ 1CC -emiddot ttlf)C1(1~1t to req~~re ~

- ~ -

)~fr ltjI~1- ~_ ~~l~ ((middotl~middot ~-cc~--c

- (J r tl e 5 ~ ~ t c c) r~ C 1 G ~ J ~~J 5 1 cltt(~ldo tLr 1 ~t C_~2-_~ -- middotttJ)

l~ 2 r 21 c~ C1 =~ J C ( ci ~~ ~ - ~ -=-~- 2 - ~~ f i5 ~rc~l)u ~~)~1C i+ C~middotJ~~-

01 l~e ~lC~ ~)middot~~e-~ll

- 0 - ~ ~ f

~ I ~ bull ~

middotr)( -lJ - -lt ZCCC~~~ ~~ -IC~ l

Cmiddotey -~rmiddots)_ci

S t C~ (J f C ~- ~ ~

1~ U gt 1 cmiddot i ~ gt ) to th rcltJ()~ )

~

1 1 ~- ~ ~) ~ CJ l

Aufu~ 1 ( 1 3 I1c--ge rc~O

to return to the SUdc of Cz]ifornia It be 2 resident for 211Y pCllpO~e )] the S[dc of Cllifocnia

He contilHlC(1 to )-cCidc Cx(l conduct his 1gtusi1c-5 in 2ew Ycn-l until he vas illQugura ~~ the Pre idcnt of the Unii d StClitS 011 Jalll12ry 20 1969 aml nnvccl viU) hi 1ni f)om --ew Yen to thc J)i1(~ Ibllc in Vasl)ington D C He has contil1ucclto oc hiLc E()lSC and to SC)C as the President of U1C United t(8 c prcscnL Vc do not hzVc any in1011J lion conccrning Ul) continuiqr contacts or lc1ctiOlds thal1lC rnlt1y htvC wi] tLc 2~C of jCY Yor1 i~)d CXj)CES no ]))on

reg(t)dil1~ C 1)O~~~j1)iJity oJ 11if cO]ltil1uztion 0) tCTrrli11alion (f l1is stCltus

as a resident lcw York

Alter ])js dcpartu1C fT(m C~difOlmiddotnj in 1 Sl()3 1v11 J~b-on aC(jl1irccl 1o pncclo of real pn~pelmiddotty ill California middot--i le will (C(l 10 as tJ1C

llitticr pro~)(dy l tllc n CJeln(rlc~ )nopcJiy TH~ Vhit(jc) pnmcri) vas- the fnnner JCd( of hi~~ lnothcr laquo d ZLS pt1rcha~gtcd 1) 11)111 5)) J 9( Hi rnotilc) conjCcl to )jyC i hunmiddot until l ce2th c ijdc~middot~t Lc t)li il1~s 1)11~ i~~~C l for 111( 1)uJ))(1[( of rr11Ll~l~~ i ~(-) ~~ZjJl)j~ to shyn10thcr hi](~ ~t lLe 82n-( 1 r(~ nmiddotlc-ir1-~~lig tllC OlCr ~~) ~~ l)~~()e tymiddot i11)jn i1( ftlrn~ 1y 1)CC211~C 0 j1 S )OtC1middot~ J Jl~C S ctn j n~e~imiddotnc~2i n ~~~1 arca ]~j ~ is r()~middot~(jy (~clt(_)OYJ1_~ ~s ltz1~~middot~)lc Or~(~ 1 ~~(l-J~~il C are (1_c1~j ~cd t- t t1~c DrC~)C~middott)~ i~ bcj] J~-~ (~d O-J z~ 1rr~)c)r~]~)r b~~ is ~~~t 2

i rn ~~ ~- --1 t r2~ S

aT))z~r(~-~ly fQl~ t1c -)t~ S C C~~~i-rt ~11e SZtl1 Cl(-middotl~ltc ~C~(~1 ~ricl1 rcs St)~((~~=~~ly )tlTC~ ~ Ju]y 1 ~ -c l-~C(middot~_~c

2- i1 c1 11 i-~ f ~ ~ j ] Y 5 ~) ~ ) r ~ ~- C ( c ~ c~ ~_ j rmiddot ~~ 4

~(uld ~ Zmiddot-_~middot ~- C ~- re ~~~ ~ fc~~ iC(_

2 ((f~~i ~- i t ~ FlC)]i i(1~] I 1

l~)t-c~~ ~1( -r~ ~

- 0 -~- lt i ~~~-

Iff 1 ~--1- _ I bull Y

Augnst 1 ( 1 973Coop~rs amp Lybrand IJ2gc rr~) r(~c

al soon 0( c a si on go to Ca rn) Dz v id 112 ry LLnc1 ltlnd 2pp2renHy ill c arnoul1l Erne H zt 11( (Ld11 Ca D~iV c1 vould d~o cxceed ~he an10nnt of tinlc spent et s-~n Cl(~rncnle

Ixccpt for the property acglii -gtitions referred to aboc the possibility that hc )11Y h2v( been electcel an l101iOrry 111Crnbcl of sorne clubs or associlttiollf -in] n illC S~atc and tlw ct t]it ~r --011 has voted in the Stzdc of Ctlifornla COIYllYlCllCi11 in 1970 we know of no oUler contacts relation li)s il1volcrncnts or tr(tns2 ()ns such 25 bltlnk accmmts busill(s~ intcrests clnlch af11Jiction or ltlny soci~1 connections hieh v()1Jltl )rl c legal sense idcrliiy 1lr l~L)~Orl vitl1 1he SlcLtc of Ct1iforJ1ia

The tClrn rcsident or cl0111iciJtJY is uscd or applied in 1112ny ff~rcnt context in tJ1C codes the de of CcJiorni2 ard in the oC)111ion of the COllTis of the tc 0 ((11iorrd~z)~ J~re(lllcn~)Y t11crc 1S a considclal)Jc 5ncoJ)sisiency in t1C clcf)Dition of ihc~c tcnns OJ in tLc II C thC~c lcns (10J) ~~~ ll)011 LJc pose if] l ~]T] a -lc-terr11inctiorl is 1)cing r-l~lt1e yor (~alllj)Jc 11Jc tcrrf ~r(o 011CC 1 is ele nc(l or ttjr~ed j~l tIle (C1jOll

C~O(lc i1~c ate of C~JjfoY~JjZt l)ut it 5 s rmiddotmiddotf(11tly Ol)Ollmiddot~ frcrn )middoter(1~~~~~ t~l(~ ra)~iOlS ~cctions t~c J(~cti(l Co(lc htl)rq to do vli- 1(idcl1CC 1h~middott this (lOCt~ not )(~l~i 10 or con~Jo] 1( t(~ri~l lr(~r1cTli l ( fmiddot ~(~ fOi~th j~l th(~

of the SLc ic) Do~ rcl

Sectio~1 J1-1 t~-~e ()emiddotnr~~~t C~0(~C p1middotc1Yi(1s tlar tc]( C 1 ~C ()nJ)- o~~

xes i d ( n C ( bull On t~C Ot11C1 l~r( jfmiddot) c]Ct~r ftCf~l l~r~-L-~middotO~_~_S c~S(~S ~~n(l ~~iJi~~~

)CTEorl 11-1~1)~ tC 2 r~~sd(~t irt scmiddotmiddotcTz i d~~(middotle~- ref 10 ~C l~i)l ~ 01 delernj~l5r~ iis ~~ ~ t~S j- ~~~Y~__I~___~~_~_~ f~~-~~~_~_~__ ~l~_~~~~~l~~_- ~~ fJ~~ 31 (21 1lt) 2(1 2c ~_~ COL~ re (~ 5 t t~ cmiddotr-=middotl_~ ~ middotmiddot_Ll~ 1 0 t~~(

~ - - l ~~ __ t

_ I -

ttmiddot~(~ i

1 ll c c e 11 C C ~ e ) C 1~ ___ 21 i r c 0 ~ - ( 1 = _ ceo r ~ ~ _ Y J (gt L~- c ~~ esc - - ~ () 3 t

fC DillS (~~1middotCC Cll ~L~(~ltio 1 ~~r c~(iriol 1(5 C~~~r as 51 f r 121

the lcmiddotcnlc ic (iO C s yJOs

(b) the

t ( C ( r i n

-

() j (1 c

l~Ufl1f~t ] () 1973middot Coopers f Lybrand I)zgc l~ouT

In view of the fact JEd ~Jr l~bons visits to C2Jiforljzl arc bicf thZtt be nJnlost hl2ricl-)ly ltcrnOt1l1CCcl their duration ncl rcturns to Viz Lir~ton at their conclusio1 i1Jat he ~P(~l1Cls 11101e jrrl~ in 2JmiddotyJJ~d znc~ FJorica 1ban in cllia zlct 1111 he s)end3 tLe Inajen of his Erne in Va ngton D C it is evidellt that ih Nixon is not a rcsi(~crt by virtue of subsectiOl (a) nee 1( j s noi an inclividutl who is in Clj c State for other than a tcrnj)orary or iTallsitc)l) nnmiddotpose It is clear that on any and every occccsion when he 11as been in this State sjnec~ hi s c1q)arlnTe jn 1963 it has been for a clearly 1clnpOral and 11-))s)1o1) purpose

11e conclllcEng sentence of the above code ~edion provides tbat 1111

indjvilt1uz~l ho is a resident of this 5tde COllinues to be a lcsjcl~nt lten thourh tlt~mpolari1y lt~bSC~lt frorn Uc State 7hi10 )1) Nixon f laquo1 onc tirne a lcjclcr~t of Lhi 51l1C tl statuCJ Y(5 ternlit~dcd rt ill lirlc JlC rnoved to cw York Cncl COnl111Cnccd the przctice of lZ Hi s nlC)C to New Yo wa clearly not a tenlporary ~b~cnce frorn Cajjorni (C01 1 the concluding fcnlcnce of tbe code [cetio hZ5 no a))Jicz-~)jlily 10 11 0ixo1

The onlY pzrt of the i~bovc dcLinjbon hid) could ]Jltc 2 icdi(Jl Lclc 113 fuh[cciiol) (b) ]i(11 inclm1 f ~ a Te (cnt an lil(ii(~~d (()li(jl~d in

this SLdc ho is Otifcje-e Ole Stcde for ltl ~l~JnpOrary (l trz1l~jL()7ltl~middotp(JSC Evcn if we C1C~ 10 ~in)( ilt 1r i-c) is clCH))ciLd j tile ~~~lc 01 Ca)jf()lnit rrJ e-el~l j C fUJ1h1-1~ 2SSt1tYr t 1-11 t lC hz~ ~In i~ (Itiu to lCtl1rl)

)lescrrf ycs~)()n 1)ili1(S ltJru aCl~~middot]t~cs c] ~)~h(lc (l 1~11~St ~ti11 c c~ e 111 tJC )jghL of 2]1 ()1~ tc (ccicl(cl C(~~~~ cl~~tellJ1ir=~~ ~ of il-t~ ~~~~i( J302 ()f I~crua]j ~ ~~~tCJl 1 r1jjngs OJ- t11C middot Tcll~Cj c Jz r~(J~ 1(1 2 ~d l-C~ ()~ii()s of tllC jtL()Jl~C) G-(r~~ of St2c of Cljfc)c-la ~~middot~-c 5 c)~ sj(~C t-C Stzie of (4Jir(r~i_ l rlucn rrorc~ t~tn )J1~- terrl-)Or2 rv or tra~~ to~-~ ~-~02e As -1r(gtsi((j~ (- ~~c l~~-jtc(l S~lt~icsJ t is cl~middot~J~middot tat ~1 ~~ion j s ~ ~lti ~middot-~-t

11 -~ C S C - be in

I) e r rn 2 i C ll s C ~ t 0 i i - c aHetched to th~ fe c

] n c () rl 1 i (1 tmiddot ~ ~ r ~ C t ( r cl J) C f- C 11 C C

i 5 r~1 ere ] ~- - r 2~ ) ) - ~- ~I~

fact s ~ d c i lmiddot C t E bull - c~ c () ~- --- i ~ - t11e 1 l~)I~middotd _ (~middot~~~l~ middot~lin) ir~ (~)j i C21 e j wgt

)J()~tl( ~middottl t~~l i~ltUT1(- (~(n~~ 1 ~~ S~~-middot~(middot (~ Cz) lfor ic~ ~t~( j~

t)( c 1~ ~~J U~_~2~C ~ e ~orc 0 ~~(~ O~~l~lcn tl1(t l~-(~ t -L middotmiddot~s fmiddotr~cc fr()rn tie -k cf Colimiddotvfl1i flil ille y(gtlaquor~ 1 SiLC) to t]e pre (middott t ni js j-or

ILL C B U i U f~ amp Sc l-i EI FLY

Coopers amp Lybrand AtlgUft 1( 1973 Page Five

a purpose L IS neither tcnporzjmiddotY nor tranitory as these terrns are intelpreted by all 01ho available UUlCcs

Our SOlrCC5 of rcfcrcjce arc rel(l5rlccl irl Ollr [ile5 ZlJic can l)C roade available H ihey would be JJClpIul to any 1po[c We rn~llt h()Y(~vcr

r to a recent c1cterrnj))Cl1ioll of 1he ie BOClrd Eqll 7Zl1io1) IclH1lary ZG 19()9 idc1tificcl ZJf tll lppcd of ]Icrbcri 11 J)11C10 13 BooJ)cl There it as delern)] t the 1 aycimiddot 1 s al) cncc Din lC

State of Cltdio [O a peri of seven ycar~ in thl~ of Wz 111)110n prirnarily jo COll1l)]ctc hs cchcation 2S not t tcrllporary or irll HolY abfCJlCC ccl1cl evcn nJo ~]l the ayer 28 pr ous1ya j(sjdellt of iLc State of Ccdi[ornia ne arcrjJya conlinu)ll[ clonilc1]icclY wH11 the jni(~ntion to nhY1 to UQ -Sitlc of CdiJornit )( was not a Ilrcsidcnt ll cs def)) d in the HCCJu( a~ld Taxation Cc)dc

sed UPOll i11C acts taiecl (LboYc it i~) 011 ni011 t111 ~vir rjon is not a resic1cl of the 1e of fOJia the j)()~e of (1cdclmiddotrlin~~~~

llis ()tJ]ig~t5nr~ for )c(~~)~-middotl il1( C L2middot ( nd ~e thcrc-ore C(1ncJlfmiddot ~~middot~t

he if not obli t d tu file it rCiC1cJi incornc tax j (ill L f (1 I t lee perj oel lroJ)1 19C)9 11L~il tlc l))middote~eJt ile

Y 011r~ f~ j nee J ely

-

r ))J~ ) rrtJiJJt_middot~

Dsncrnn

Page 13: White House Special Files Box 7 Folder 17...7 17 N.D. Other Document Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank

LA OF IC E~~

Cr-middotN 5 CUTLER

--EL l t LlDOfF (J ) iJ ~ ( M L ~ ~-I G

~ICmiddot1~CL I ULAVlOcK

(11 R CCCKEK

C~--1LL~ ~AJALAT

20 r OOq

CITY t~TiC)~~~ iltf fUic_r~~G

G06 SOUTt~ OL lve ST [-1

LOS ANGeLES C~_I-O~~~ll SlOOiA

Angust161973

I

Coopc l ~ Lybl 1251 Avenue of c Amcdc2s Nc York New York 100ZO

GcntlclYlen

Our office has 1 lcquc5ted CI (l(2(lrcs to you our lon (J~ 0

wh COl Hi arc1 d XO 1e Prcsj(l(ont of tLc Lnitccl dC3 if

suhject to incoc-ne t x i~ the S12(C CaJiJcgtr-i~~ as a lcjclcnV I arc1 wbcthcl he is thereby obligctcltl to ilc a C~dfornia inconc Un rcil1rll a s arc s i c1 ( 1 t

In our O))IiOl hl e liht 0 L c ~~cts ltdrJ d)curn t cs pnsvnUcl to 1)) 1 Jj-Ol is nt ~-t l lCj(Ctl uf t~ ~~middot~middotJe ci c l_oJ~~i ~-~~ iL

CoeJe j ceo 1l1 j r~ ] y Cill~~Vc1 to jt~ z- rl07~(gt j j~CCJmiddotl-e t~~

reit11n

T(middott~rn ~~)(l )C~) 1

~(~ S -- ~ 1CC -emiddot ttlf)C1(1~1t to req~~re ~

- ~ -

)~fr ltjI~1- ~_ ~~l~ ((middotl~middot ~-cc~--c

- (J r tl e 5 ~ ~ t c c) r~ C 1 G ~ J ~~J 5 1 cltt(~ldo tLr 1 ~t C_~2-_~ -- middotttJ)

l~ 2 r 21 c~ C1 =~ J C ( ci ~~ ~ - ~ -=-~- 2 - ~~ f i5 ~rc~l)u ~~)~1C i+ C~middotJ~~-

01 l~e ~lC~ ~)middot~~e-~ll

- 0 - ~ ~ f

~ I ~ bull ~

middotr)( -lJ - -lt ZCCC~~~ ~~ -IC~ l

Cmiddotey -~rmiddots)_ci

S t C~ (J f C ~- ~ ~

1~ U gt 1 cmiddot i ~ gt ) to th rcltJ()~ )

~

1 1 ~- ~ ~) ~ CJ l

Aufu~ 1 ( 1 3 I1c--ge rc~O

to return to the SUdc of Cz]ifornia It be 2 resident for 211Y pCllpO~e )] the S[dc of Cllifocnia

He contilHlC(1 to )-cCidc Cx(l conduct his 1gtusi1c-5 in 2ew Ycn-l until he vas illQugura ~~ the Pre idcnt of the Unii d StClitS 011 Jalll12ry 20 1969 aml nnvccl viU) hi 1ni f)om --ew Yen to thc J)i1(~ Ibllc in Vasl)ington D C He has contil1ucclto oc hiLc E()lSC and to SC)C as the President of U1C United t(8 c prcscnL Vc do not hzVc any in1011J lion conccrning Ul) continuiqr contacts or lc1ctiOlds thal1lC rnlt1y htvC wi] tLc 2~C of jCY Yor1 i~)d CXj)CES no ]))on

reg(t)dil1~ C 1)O~~~j1)iJity oJ 11if cO]ltil1uztion 0) tCTrrli11alion (f l1is stCltus

as a resident lcw York

Alter ])js dcpartu1C fT(m C~difOlmiddotnj in 1 Sl()3 1v11 J~b-on aC(jl1irccl 1o pncclo of real pn~pelmiddotty ill California middot--i le will (C(l 10 as tJ1C

llitticr pro~)(dy l tllc n CJeln(rlc~ )nopcJiy TH~ Vhit(jc) pnmcri) vas- the fnnner JCd( of hi~~ lnothcr laquo d ZLS pt1rcha~gtcd 1) 11)111 5)) J 9( Hi rnotilc) conjCcl to )jyC i hunmiddot until l ce2th c ijdc~middot~t Lc t)li il1~s 1)11~ i~~~C l for 111( 1)uJ))(1[( of rr11Ll~l~~ i ~(-) ~~ZjJl)j~ to shyn10thcr hi](~ ~t lLe 82n-( 1 r(~ nmiddotlc-ir1-~~lig tllC OlCr ~~) ~~ l)~~()e tymiddot i11)jn i1( ftlrn~ 1y 1)CC211~C 0 j1 S )OtC1middot~ J Jl~C S ctn j n~e~imiddotnc~2i n ~~~1 arca ]~j ~ is r()~middot~(jy (~clt(_)OYJ1_~ ~s ltz1~~middot~)lc Or~(~ 1 ~~(l-J~~il C are (1_c1~j ~cd t- t t1~c DrC~)C~middott)~ i~ bcj] J~-~ (~d O-J z~ 1rr~)c)r~]~)r b~~ is ~~~t 2

i rn ~~ ~- --1 t r2~ S

aT))z~r(~-~ly fQl~ t1c -)t~ S C C~~~i-rt ~11e SZtl1 Cl(-middotl~ltc ~C~(~1 ~ricl1 rcs St)~((~~=~~ly )tlTC~ ~ Ju]y 1 ~ -c l-~C(middot~_~c

2- i1 c1 11 i-~ f ~ ~ j ] Y 5 ~) ~ ) r ~ ~- C ( c ~ c~ ~_ j rmiddot ~~ 4

~(uld ~ Zmiddot-_~middot ~- C ~- re ~~~ ~ fc~~ iC(_

2 ((f~~i ~- i t ~ FlC)]i i(1~] I 1

l~)t-c~~ ~1( -r~ ~

- 0 -~- lt i ~~~-

Iff 1 ~--1- _ I bull Y

Augnst 1 ( 1 973Coop~rs amp Lybrand IJ2gc rr~) r(~c

al soon 0( c a si on go to Ca rn) Dz v id 112 ry LLnc1 ltlnd 2pp2renHy ill c arnoul1l Erne H zt 11( (Ld11 Ca D~iV c1 vould d~o cxceed ~he an10nnt of tinlc spent et s-~n Cl(~rncnle

Ixccpt for the property acglii -gtitions referred to aboc the possibility that hc )11Y h2v( been electcel an l101iOrry 111Crnbcl of sorne clubs or associlttiollf -in] n illC S~atc and tlw ct t]it ~r --011 has voted in the Stzdc of Ctlifornla COIYllYlCllCi11 in 1970 we know of no oUler contacts relation li)s il1volcrncnts or tr(tns2 ()ns such 25 bltlnk accmmts busill(s~ intcrests clnlch af11Jiction or ltlny soci~1 connections hieh v()1Jltl )rl c legal sense idcrliiy 1lr l~L)~Orl vitl1 1he SlcLtc of Ct1iforJ1ia

The tClrn rcsident or cl0111iciJtJY is uscd or applied in 1112ny ff~rcnt context in tJ1C codes the de of CcJiorni2 ard in the oC)111ion of the COllTis of the tc 0 ((11iorrd~z)~ J~re(lllcn~)Y t11crc 1S a considclal)Jc 5ncoJ)sisiency in t1C clcf)Dition of ihc~c tcnns OJ in tLc II C thC~c lcns (10J) ~~~ ll)011 LJc pose if] l ~]T] a -lc-terr11inctiorl is 1)cing r-l~lt1e yor (~alllj)Jc 11Jc tcrrf ~r(o 011CC 1 is ele nc(l or ttjr~ed j~l tIle (C1jOll

C~O(lc i1~c ate of C~JjfoY~JjZt l)ut it 5 s rmiddotmiddotf(11tly Ol)Ollmiddot~ frcrn )middoter(1~~~~~ t~l(~ ra)~iOlS ~cctions t~c J(~cti(l Co(lc htl)rq to do vli- 1(idcl1CC 1h~middott this (lOCt~ not )(~l~i 10 or con~Jo] 1( t(~ri~l lr(~r1cTli l ( fmiddot ~(~ fOi~th j~l th(~

of the SLc ic) Do~ rcl

Sectio~1 J1-1 t~-~e ()emiddotnr~~~t C~0(~C p1middotc1Yi(1s tlar tc]( C 1 ~C ()nJ)- o~~

xes i d ( n C ( bull On t~C Ot11C1 l~r( jfmiddot) c]Ct~r ftCf~l l~r~-L-~middotO~_~_S c~S(~S ~~n(l ~~iJi~~~

)CTEorl 11-1~1)~ tC 2 r~~sd(~t irt scmiddotmiddotcTz i d~~(middotle~- ref 10 ~C l~i)l ~ 01 delernj~l5r~ iis ~~ ~ t~S j- ~~~Y~__I~___~~_~_~ f~~-~~~_~_~__ ~l~_~~~~~l~~_- ~~ fJ~~ 31 (21 1lt) 2(1 2c ~_~ COL~ re (~ 5 t t~ cmiddotr-=middotl_~ ~ middotmiddot_Ll~ 1 0 t~~(

~ - - l ~~ __ t

_ I -

ttmiddot~(~ i

1 ll c c e 11 C C ~ e ) C 1~ ___ 21 i r c 0 ~ - ( 1 = _ ceo r ~ ~ _ Y J (gt L~- c ~~ esc - - ~ () 3 t

fC DillS (~~1middotCC Cll ~L~(~ltio 1 ~~r c~(iriol 1(5 C~~~r as 51 f r 121

the lcmiddotcnlc ic (iO C s yJOs

(b) the

t ( C ( r i n

-

() j (1 c

l~Ufl1f~t ] () 1973middot Coopers f Lybrand I)zgc l~ouT

In view of the fact JEd ~Jr l~bons visits to C2Jiforljzl arc bicf thZtt be nJnlost hl2ricl-)ly ltcrnOt1l1CCcl their duration ncl rcturns to Viz Lir~ton at their conclusio1 i1Jat he ~P(~l1Cls 11101e jrrl~ in 2JmiddotyJJ~d znc~ FJorica 1ban in cllia zlct 1111 he s)end3 tLe Inajen of his Erne in Va ngton D C it is evidellt that ih Nixon is not a rcsi(~crt by virtue of subsectiOl (a) nee 1( j s noi an inclividutl who is in Clj c State for other than a tcrnj)orary or iTallsitc)l) nnmiddotpose It is clear that on any and every occccsion when he 11as been in this State sjnec~ hi s c1q)arlnTe jn 1963 it has been for a clearly 1clnpOral and 11-))s)1o1) purpose

11e conclllcEng sentence of the above code ~edion provides tbat 1111

indjvilt1uz~l ho is a resident of this 5tde COllinues to be a lcsjcl~nt lten thourh tlt~mpolari1y lt~bSC~lt frorn Uc State 7hi10 )1) Nixon f laquo1 onc tirne a lcjclcr~t of Lhi 51l1C tl statuCJ Y(5 ternlit~dcd rt ill lirlc JlC rnoved to cw York Cncl COnl111Cnccd the przctice of lZ Hi s nlC)C to New Yo wa clearly not a tenlporary ~b~cnce frorn Cajjorni (C01 1 the concluding fcnlcnce of tbe code [cetio hZ5 no a))Jicz-~)jlily 10 11 0ixo1

The onlY pzrt of the i~bovc dcLinjbon hid) could ]Jltc 2 icdi(Jl Lclc 113 fuh[cciiol) (b) ]i(11 inclm1 f ~ a Te (cnt an lil(ii(~~d (()li(jl~d in

this SLdc ho is Otifcje-e Ole Stcde for ltl ~l~JnpOrary (l trz1l~jL()7ltl~middotp(JSC Evcn if we C1C~ 10 ~in)( ilt 1r i-c) is clCH))ciLd j tile ~~~lc 01 Ca)jf()lnit rrJ e-el~l j C fUJ1h1-1~ 2SSt1tYr t 1-11 t lC hz~ ~In i~ (Itiu to lCtl1rl)

)lescrrf ycs~)()n 1)ili1(S ltJru aCl~~middot]t~cs c] ~)~h(lc (l 1~11~St ~ti11 c c~ e 111 tJC )jghL of 2]1 ()1~ tc (ccicl(cl C(~~~~ cl~~tellJ1ir=~~ ~ of il-t~ ~~~~i( J302 ()f I~crua]j ~ ~~~tCJl 1 r1jjngs OJ- t11C middot Tcll~Cj c Jz r~(J~ 1(1 2 ~d l-C~ ()~ii()s of tllC jtL()Jl~C) G-(r~~ of St2c of Cljfc)c-la ~~middot~-c 5 c)~ sj(~C t-C Stzie of (4Jir(r~i_ l rlucn rrorc~ t~tn )J1~- terrl-)Or2 rv or tra~~ to~-~ ~-~02e As -1r(gtsi((j~ (- ~~c l~~-jtc(l S~lt~icsJ t is cl~middot~J~middot tat ~1 ~~ion j s ~ ~lti ~middot-~-t

11 -~ C S C - be in

I) e r rn 2 i C ll s C ~ t 0 i i - c aHetched to th~ fe c

] n c () rl 1 i (1 tmiddot ~ ~ r ~ C t ( r cl J) C f- C 11 C C

i 5 r~1 ere ] ~- - r 2~ ) ) - ~- ~I~

fact s ~ d c i lmiddot C t E bull - c~ c () ~- --- i ~ - t11e 1 l~)I~middotd _ (~middot~~~l~ middot~lin) ir~ (~)j i C21 e j wgt

)J()~tl( ~middottl t~~l i~ltUT1(- (~(n~~ 1 ~~ S~~-middot~(middot (~ Cz) lfor ic~ ~t~( j~

t)( c 1~ ~~J U~_~2~C ~ e ~orc 0 ~~(~ O~~l~lcn tl1(t l~-(~ t -L middotmiddot~s fmiddotr~cc fr()rn tie -k cf Colimiddotvfl1i flil ille y(gtlaquor~ 1 SiLC) to t]e pre (middott t ni js j-or

ILL C B U i U f~ amp Sc l-i EI FLY

Coopers amp Lybrand AtlgUft 1( 1973 Page Five

a purpose L IS neither tcnporzjmiddotY nor tranitory as these terrns are intelpreted by all 01ho available UUlCcs

Our SOlrCC5 of rcfcrcjce arc rel(l5rlccl irl Ollr [ile5 ZlJic can l)C roade available H ihey would be JJClpIul to any 1po[c We rn~llt h()Y(~vcr

r to a recent c1cterrnj))Cl1ioll of 1he ie BOClrd Eqll 7Zl1io1) IclH1lary ZG 19()9 idc1tificcl ZJf tll lppcd of ]Icrbcri 11 J)11C10 13 BooJ)cl There it as delern)] t the 1 aycimiddot 1 s al) cncc Din lC

State of Cltdio [O a peri of seven ycar~ in thl~ of Wz 111)110n prirnarily jo COll1l)]ctc hs cchcation 2S not t tcrllporary or irll HolY abfCJlCC ccl1cl evcn nJo ~]l the ayer 28 pr ous1ya j(sjdellt of iLc State of Ccdi[ornia ne arcrjJya conlinu)ll[ clonilc1]icclY wH11 the jni(~ntion to nhY1 to UQ -Sitlc of CdiJornit )( was not a Ilrcsidcnt ll cs def)) d in the HCCJu( a~ld Taxation Cc)dc

sed UPOll i11C acts taiecl (LboYc it i~) 011 ni011 t111 ~vir rjon is not a resic1cl of the 1e of fOJia the j)()~e of (1cdclmiddotrlin~~~~

llis ()tJ]ig~t5nr~ for )c(~~)~-middotl il1( C L2middot ( nd ~e thcrc-ore C(1ncJlfmiddot ~~middot~t

he if not obli t d tu file it rCiC1cJi incornc tax j (ill L f (1 I t lee perj oel lroJ)1 19C)9 11L~il tlc l))middote~eJt ile

Y 011r~ f~ j nee J ely

-

r ))J~ ) rrtJiJJt_middot~

Dsncrnn

Page 14: White House Special Files Box 7 Folder 17...7 17 N.D. Other Document Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank

Aufu~ 1 ( 1 3 I1c--ge rc~O

to return to the SUdc of Cz]ifornia It be 2 resident for 211Y pCllpO~e )] the S[dc of Cllifocnia

He contilHlC(1 to )-cCidc Cx(l conduct his 1gtusi1c-5 in 2ew Ycn-l until he vas illQugura ~~ the Pre idcnt of the Unii d StClitS 011 Jalll12ry 20 1969 aml nnvccl viU) hi 1ni f)om --ew Yen to thc J)i1(~ Ibllc in Vasl)ington D C He has contil1ucclto oc hiLc E()lSC and to SC)C as the President of U1C United t(8 c prcscnL Vc do not hzVc any in1011J lion conccrning Ul) continuiqr contacts or lc1ctiOlds thal1lC rnlt1y htvC wi] tLc 2~C of jCY Yor1 i~)d CXj)CES no ]))on

reg(t)dil1~ C 1)O~~~j1)iJity oJ 11if cO]ltil1uztion 0) tCTrrli11alion (f l1is stCltus

as a resident lcw York

Alter ])js dcpartu1C fT(m C~difOlmiddotnj in 1 Sl()3 1v11 J~b-on aC(jl1irccl 1o pncclo of real pn~pelmiddotty ill California middot--i le will (C(l 10 as tJ1C

llitticr pro~)(dy l tllc n CJeln(rlc~ )nopcJiy TH~ Vhit(jc) pnmcri) vas- the fnnner JCd( of hi~~ lnothcr laquo d ZLS pt1rcha~gtcd 1) 11)111 5)) J 9( Hi rnotilc) conjCcl to )jyC i hunmiddot until l ce2th c ijdc~middot~t Lc t)li il1~s 1)11~ i~~~C l for 111( 1)uJ))(1[( of rr11Ll~l~~ i ~(-) ~~ZjJl)j~ to shyn10thcr hi](~ ~t lLe 82n-( 1 r(~ nmiddotlc-ir1-~~lig tllC OlCr ~~) ~~ l)~~()e tymiddot i11)jn i1( ftlrn~ 1y 1)CC211~C 0 j1 S )OtC1middot~ J Jl~C S ctn j n~e~imiddotnc~2i n ~~~1 arca ]~j ~ is r()~middot~(jy (~clt(_)OYJ1_~ ~s ltz1~~middot~)lc Or~(~ 1 ~~(l-J~~il C are (1_c1~j ~cd t- t t1~c DrC~)C~middott)~ i~ bcj] J~-~ (~d O-J z~ 1rr~)c)r~]~)r b~~ is ~~~t 2

i rn ~~ ~- --1 t r2~ S

aT))z~r(~-~ly fQl~ t1c -)t~ S C C~~~i-rt ~11e SZtl1 Cl(-middotl~ltc ~C~(~1 ~ricl1 rcs St)~((~~=~~ly )tlTC~ ~ Ju]y 1 ~ -c l-~C(middot~_~c

2- i1 c1 11 i-~ f ~ ~ j ] Y 5 ~) ~ ) r ~ ~- C ( c ~ c~ ~_ j rmiddot ~~ 4

~(uld ~ Zmiddot-_~middot ~- C ~- re ~~~ ~ fc~~ iC(_

2 ((f~~i ~- i t ~ FlC)]i i(1~] I 1

l~)t-c~~ ~1( -r~ ~

- 0 -~- lt i ~~~-

Iff 1 ~--1- _ I bull Y

Augnst 1 ( 1 973Coop~rs amp Lybrand IJ2gc rr~) r(~c

al soon 0( c a si on go to Ca rn) Dz v id 112 ry LLnc1 ltlnd 2pp2renHy ill c arnoul1l Erne H zt 11( (Ld11 Ca D~iV c1 vould d~o cxceed ~he an10nnt of tinlc spent et s-~n Cl(~rncnle

Ixccpt for the property acglii -gtitions referred to aboc the possibility that hc )11Y h2v( been electcel an l101iOrry 111Crnbcl of sorne clubs or associlttiollf -in] n illC S~atc and tlw ct t]it ~r --011 has voted in the Stzdc of Ctlifornla COIYllYlCllCi11 in 1970 we know of no oUler contacts relation li)s il1volcrncnts or tr(tns2 ()ns such 25 bltlnk accmmts busill(s~ intcrests clnlch af11Jiction or ltlny soci~1 connections hieh v()1Jltl )rl c legal sense idcrliiy 1lr l~L)~Orl vitl1 1he SlcLtc of Ct1iforJ1ia

The tClrn rcsident or cl0111iciJtJY is uscd or applied in 1112ny ff~rcnt context in tJ1C codes the de of CcJiorni2 ard in the oC)111ion of the COllTis of the tc 0 ((11iorrd~z)~ J~re(lllcn~)Y t11crc 1S a considclal)Jc 5ncoJ)sisiency in t1C clcf)Dition of ihc~c tcnns OJ in tLc II C thC~c lcns (10J) ~~~ ll)011 LJc pose if] l ~]T] a -lc-terr11inctiorl is 1)cing r-l~lt1e yor (~alllj)Jc 11Jc tcrrf ~r(o 011CC 1 is ele nc(l or ttjr~ed j~l tIle (C1jOll

C~O(lc i1~c ate of C~JjfoY~JjZt l)ut it 5 s rmiddotmiddotf(11tly Ol)Ollmiddot~ frcrn )middoter(1~~~~~ t~l(~ ra)~iOlS ~cctions t~c J(~cti(l Co(lc htl)rq to do vli- 1(idcl1CC 1h~middott this (lOCt~ not )(~l~i 10 or con~Jo] 1( t(~ri~l lr(~r1cTli l ( fmiddot ~(~ fOi~th j~l th(~

of the SLc ic) Do~ rcl

Sectio~1 J1-1 t~-~e ()emiddotnr~~~t C~0(~C p1middotc1Yi(1s tlar tc]( C 1 ~C ()nJ)- o~~

xes i d ( n C ( bull On t~C Ot11C1 l~r( jfmiddot) c]Ct~r ftCf~l l~r~-L-~middotO~_~_S c~S(~S ~~n(l ~~iJi~~~

)CTEorl 11-1~1)~ tC 2 r~~sd(~t irt scmiddotmiddotcTz i d~~(middotle~- ref 10 ~C l~i)l ~ 01 delernj~l5r~ iis ~~ ~ t~S j- ~~~Y~__I~___~~_~_~ f~~-~~~_~_~__ ~l~_~~~~~l~~_- ~~ fJ~~ 31 (21 1lt) 2(1 2c ~_~ COL~ re (~ 5 t t~ cmiddotr-=middotl_~ ~ middotmiddot_Ll~ 1 0 t~~(

~ - - l ~~ __ t

_ I -

ttmiddot~(~ i

1 ll c c e 11 C C ~ e ) C 1~ ___ 21 i r c 0 ~ - ( 1 = _ ceo r ~ ~ _ Y J (gt L~- c ~~ esc - - ~ () 3 t

fC DillS (~~1middotCC Cll ~L~(~ltio 1 ~~r c~(iriol 1(5 C~~~r as 51 f r 121

the lcmiddotcnlc ic (iO C s yJOs

(b) the

t ( C ( r i n

-

() j (1 c

l~Ufl1f~t ] () 1973middot Coopers f Lybrand I)zgc l~ouT

In view of the fact JEd ~Jr l~bons visits to C2Jiforljzl arc bicf thZtt be nJnlost hl2ricl-)ly ltcrnOt1l1CCcl their duration ncl rcturns to Viz Lir~ton at their conclusio1 i1Jat he ~P(~l1Cls 11101e jrrl~ in 2JmiddotyJJ~d znc~ FJorica 1ban in cllia zlct 1111 he s)end3 tLe Inajen of his Erne in Va ngton D C it is evidellt that ih Nixon is not a rcsi(~crt by virtue of subsectiOl (a) nee 1( j s noi an inclividutl who is in Clj c State for other than a tcrnj)orary or iTallsitc)l) nnmiddotpose It is clear that on any and every occccsion when he 11as been in this State sjnec~ hi s c1q)arlnTe jn 1963 it has been for a clearly 1clnpOral and 11-))s)1o1) purpose

11e conclllcEng sentence of the above code ~edion provides tbat 1111

indjvilt1uz~l ho is a resident of this 5tde COllinues to be a lcsjcl~nt lten thourh tlt~mpolari1y lt~bSC~lt frorn Uc State 7hi10 )1) Nixon f laquo1 onc tirne a lcjclcr~t of Lhi 51l1C tl statuCJ Y(5 ternlit~dcd rt ill lirlc JlC rnoved to cw York Cncl COnl111Cnccd the przctice of lZ Hi s nlC)C to New Yo wa clearly not a tenlporary ~b~cnce frorn Cajjorni (C01 1 the concluding fcnlcnce of tbe code [cetio hZ5 no a))Jicz-~)jlily 10 11 0ixo1

The onlY pzrt of the i~bovc dcLinjbon hid) could ]Jltc 2 icdi(Jl Lclc 113 fuh[cciiol) (b) ]i(11 inclm1 f ~ a Te (cnt an lil(ii(~~d (()li(jl~d in

this SLdc ho is Otifcje-e Ole Stcde for ltl ~l~JnpOrary (l trz1l~jL()7ltl~middotp(JSC Evcn if we C1C~ 10 ~in)( ilt 1r i-c) is clCH))ciLd j tile ~~~lc 01 Ca)jf()lnit rrJ e-el~l j C fUJ1h1-1~ 2SSt1tYr t 1-11 t lC hz~ ~In i~ (Itiu to lCtl1rl)

)lescrrf ycs~)()n 1)ili1(S ltJru aCl~~middot]t~cs c] ~)~h(lc (l 1~11~St ~ti11 c c~ e 111 tJC )jghL of 2]1 ()1~ tc (ccicl(cl C(~~~~ cl~~tellJ1ir=~~ ~ of il-t~ ~~~~i( J302 ()f I~crua]j ~ ~~~tCJl 1 r1jjngs OJ- t11C middot Tcll~Cj c Jz r~(J~ 1(1 2 ~d l-C~ ()~ii()s of tllC jtL()Jl~C) G-(r~~ of St2c of Cljfc)c-la ~~middot~-c 5 c)~ sj(~C t-C Stzie of (4Jir(r~i_ l rlucn rrorc~ t~tn )J1~- terrl-)Or2 rv or tra~~ to~-~ ~-~02e As -1r(gtsi((j~ (- ~~c l~~-jtc(l S~lt~icsJ t is cl~middot~J~middot tat ~1 ~~ion j s ~ ~lti ~middot-~-t

11 -~ C S C - be in

I) e r rn 2 i C ll s C ~ t 0 i i - c aHetched to th~ fe c

] n c () rl 1 i (1 tmiddot ~ ~ r ~ C t ( r cl J) C f- C 11 C C

i 5 r~1 ere ] ~- - r 2~ ) ) - ~- ~I~

fact s ~ d c i lmiddot C t E bull - c~ c () ~- --- i ~ - t11e 1 l~)I~middotd _ (~middot~~~l~ middot~lin) ir~ (~)j i C21 e j wgt

)J()~tl( ~middottl t~~l i~ltUT1(- (~(n~~ 1 ~~ S~~-middot~(middot (~ Cz) lfor ic~ ~t~( j~

t)( c 1~ ~~J U~_~2~C ~ e ~orc 0 ~~(~ O~~l~lcn tl1(t l~-(~ t -L middotmiddot~s fmiddotr~cc fr()rn tie -k cf Colimiddotvfl1i flil ille y(gtlaquor~ 1 SiLC) to t]e pre (middott t ni js j-or

ILL C B U i U f~ amp Sc l-i EI FLY

Coopers amp Lybrand AtlgUft 1( 1973 Page Five

a purpose L IS neither tcnporzjmiddotY nor tranitory as these terrns are intelpreted by all 01ho available UUlCcs

Our SOlrCC5 of rcfcrcjce arc rel(l5rlccl irl Ollr [ile5 ZlJic can l)C roade available H ihey would be JJClpIul to any 1po[c We rn~llt h()Y(~vcr

r to a recent c1cterrnj))Cl1ioll of 1he ie BOClrd Eqll 7Zl1io1) IclH1lary ZG 19()9 idc1tificcl ZJf tll lppcd of ]Icrbcri 11 J)11C10 13 BooJ)cl There it as delern)] t the 1 aycimiddot 1 s al) cncc Din lC

State of Cltdio [O a peri of seven ycar~ in thl~ of Wz 111)110n prirnarily jo COll1l)]ctc hs cchcation 2S not t tcrllporary or irll HolY abfCJlCC ccl1cl evcn nJo ~]l the ayer 28 pr ous1ya j(sjdellt of iLc State of Ccdi[ornia ne arcrjJya conlinu)ll[ clonilc1]icclY wH11 the jni(~ntion to nhY1 to UQ -Sitlc of CdiJornit )( was not a Ilrcsidcnt ll cs def)) d in the HCCJu( a~ld Taxation Cc)dc

sed UPOll i11C acts taiecl (LboYc it i~) 011 ni011 t111 ~vir rjon is not a resic1cl of the 1e of fOJia the j)()~e of (1cdclmiddotrlin~~~~

llis ()tJ]ig~t5nr~ for )c(~~)~-middotl il1( C L2middot ( nd ~e thcrc-ore C(1ncJlfmiddot ~~middot~t

he if not obli t d tu file it rCiC1cJi incornc tax j (ill L f (1 I t lee perj oel lroJ)1 19C)9 11L~il tlc l))middote~eJt ile

Y 011r~ f~ j nee J ely

-

r ))J~ ) rrtJiJJt_middot~

Dsncrnn

Page 15: White House Special Files Box 7 Folder 17...7 17 N.D. Other Document Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank

Iff 1 ~--1- _ I bull Y

Augnst 1 ( 1 973Coop~rs amp Lybrand IJ2gc rr~) r(~c

al soon 0( c a si on go to Ca rn) Dz v id 112 ry LLnc1 ltlnd 2pp2renHy ill c arnoul1l Erne H zt 11( (Ld11 Ca D~iV c1 vould d~o cxceed ~he an10nnt of tinlc spent et s-~n Cl(~rncnle

Ixccpt for the property acglii -gtitions referred to aboc the possibility that hc )11Y h2v( been electcel an l101iOrry 111Crnbcl of sorne clubs or associlttiollf -in] n illC S~atc and tlw ct t]it ~r --011 has voted in the Stzdc of Ctlifornla COIYllYlCllCi11 in 1970 we know of no oUler contacts relation li)s il1volcrncnts or tr(tns2 ()ns such 25 bltlnk accmmts busill(s~ intcrests clnlch af11Jiction or ltlny soci~1 connections hieh v()1Jltl )rl c legal sense idcrliiy 1lr l~L)~Orl vitl1 1he SlcLtc of Ct1iforJ1ia

The tClrn rcsident or cl0111iciJtJY is uscd or applied in 1112ny ff~rcnt context in tJ1C codes the de of CcJiorni2 ard in the oC)111ion of the COllTis of the tc 0 ((11iorrd~z)~ J~re(lllcn~)Y t11crc 1S a considclal)Jc 5ncoJ)sisiency in t1C clcf)Dition of ihc~c tcnns OJ in tLc II C thC~c lcns (10J) ~~~ ll)011 LJc pose if] l ~]T] a -lc-terr11inctiorl is 1)cing r-l~lt1e yor (~alllj)Jc 11Jc tcrrf ~r(o 011CC 1 is ele nc(l or ttjr~ed j~l tIle (C1jOll

C~O(lc i1~c ate of C~JjfoY~JjZt l)ut it 5 s rmiddotmiddotf(11tly Ol)Ollmiddot~ frcrn )middoter(1~~~~~ t~l(~ ra)~iOlS ~cctions t~c J(~cti(l Co(lc htl)rq to do vli- 1(idcl1CC 1h~middott this (lOCt~ not )(~l~i 10 or con~Jo] 1( t(~ri~l lr(~r1cTli l ( fmiddot ~(~ fOi~th j~l th(~

of the SLc ic) Do~ rcl

Sectio~1 J1-1 t~-~e ()emiddotnr~~~t C~0(~C p1middotc1Yi(1s tlar tc]( C 1 ~C ()nJ)- o~~

xes i d ( n C ( bull On t~C Ot11C1 l~r( jfmiddot) c]Ct~r ftCf~l l~r~-L-~middotO~_~_S c~S(~S ~~n(l ~~iJi~~~

)CTEorl 11-1~1)~ tC 2 r~~sd(~t irt scmiddotmiddotcTz i d~~(middotle~- ref 10 ~C l~i)l ~ 01 delernj~l5r~ iis ~~ ~ t~S j- ~~~Y~__I~___~~_~_~ f~~-~~~_~_~__ ~l~_~~~~~l~~_- ~~ fJ~~ 31 (21 1lt) 2(1 2c ~_~ COL~ re (~ 5 t t~ cmiddotr-=middotl_~ ~ middotmiddot_Ll~ 1 0 t~~(

~ - - l ~~ __ t

_ I -

ttmiddot~(~ i

1 ll c c e 11 C C ~ e ) C 1~ ___ 21 i r c 0 ~ - ( 1 = _ ceo r ~ ~ _ Y J (gt L~- c ~~ esc - - ~ () 3 t

fC DillS (~~1middotCC Cll ~L~(~ltio 1 ~~r c~(iriol 1(5 C~~~r as 51 f r 121

the lcmiddotcnlc ic (iO C s yJOs

(b) the

t ( C ( r i n

-

() j (1 c

l~Ufl1f~t ] () 1973middot Coopers f Lybrand I)zgc l~ouT

In view of the fact JEd ~Jr l~bons visits to C2Jiforljzl arc bicf thZtt be nJnlost hl2ricl-)ly ltcrnOt1l1CCcl their duration ncl rcturns to Viz Lir~ton at their conclusio1 i1Jat he ~P(~l1Cls 11101e jrrl~ in 2JmiddotyJJ~d znc~ FJorica 1ban in cllia zlct 1111 he s)end3 tLe Inajen of his Erne in Va ngton D C it is evidellt that ih Nixon is not a rcsi(~crt by virtue of subsectiOl (a) nee 1( j s noi an inclividutl who is in Clj c State for other than a tcrnj)orary or iTallsitc)l) nnmiddotpose It is clear that on any and every occccsion when he 11as been in this State sjnec~ hi s c1q)arlnTe jn 1963 it has been for a clearly 1clnpOral and 11-))s)1o1) purpose

11e conclllcEng sentence of the above code ~edion provides tbat 1111

indjvilt1uz~l ho is a resident of this 5tde COllinues to be a lcsjcl~nt lten thourh tlt~mpolari1y lt~bSC~lt frorn Uc State 7hi10 )1) Nixon f laquo1 onc tirne a lcjclcr~t of Lhi 51l1C tl statuCJ Y(5 ternlit~dcd rt ill lirlc JlC rnoved to cw York Cncl COnl111Cnccd the przctice of lZ Hi s nlC)C to New Yo wa clearly not a tenlporary ~b~cnce frorn Cajjorni (C01 1 the concluding fcnlcnce of tbe code [cetio hZ5 no a))Jicz-~)jlily 10 11 0ixo1

The onlY pzrt of the i~bovc dcLinjbon hid) could ]Jltc 2 icdi(Jl Lclc 113 fuh[cciiol) (b) ]i(11 inclm1 f ~ a Te (cnt an lil(ii(~~d (()li(jl~d in

this SLdc ho is Otifcje-e Ole Stcde for ltl ~l~JnpOrary (l trz1l~jL()7ltl~middotp(JSC Evcn if we C1C~ 10 ~in)( ilt 1r i-c) is clCH))ciLd j tile ~~~lc 01 Ca)jf()lnit rrJ e-el~l j C fUJ1h1-1~ 2SSt1tYr t 1-11 t lC hz~ ~In i~ (Itiu to lCtl1rl)

)lescrrf ycs~)()n 1)ili1(S ltJru aCl~~middot]t~cs c] ~)~h(lc (l 1~11~St ~ti11 c c~ e 111 tJC )jghL of 2]1 ()1~ tc (ccicl(cl C(~~~~ cl~~tellJ1ir=~~ ~ of il-t~ ~~~~i( J302 ()f I~crua]j ~ ~~~tCJl 1 r1jjngs OJ- t11C middot Tcll~Cj c Jz r~(J~ 1(1 2 ~d l-C~ ()~ii()s of tllC jtL()Jl~C) G-(r~~ of St2c of Cljfc)c-la ~~middot~-c 5 c)~ sj(~C t-C Stzie of (4Jir(r~i_ l rlucn rrorc~ t~tn )J1~- terrl-)Or2 rv or tra~~ to~-~ ~-~02e As -1r(gtsi((j~ (- ~~c l~~-jtc(l S~lt~icsJ t is cl~middot~J~middot tat ~1 ~~ion j s ~ ~lti ~middot-~-t

11 -~ C S C - be in

I) e r rn 2 i C ll s C ~ t 0 i i - c aHetched to th~ fe c

] n c () rl 1 i (1 tmiddot ~ ~ r ~ C t ( r cl J) C f- C 11 C C

i 5 r~1 ere ] ~- - r 2~ ) ) - ~- ~I~

fact s ~ d c i lmiddot C t E bull - c~ c () ~- --- i ~ - t11e 1 l~)I~middotd _ (~middot~~~l~ middot~lin) ir~ (~)j i C21 e j wgt

)J()~tl( ~middottl t~~l i~ltUT1(- (~(n~~ 1 ~~ S~~-middot~(middot (~ Cz) lfor ic~ ~t~( j~

t)( c 1~ ~~J U~_~2~C ~ e ~orc 0 ~~(~ O~~l~lcn tl1(t l~-(~ t -L middotmiddot~s fmiddotr~cc fr()rn tie -k cf Colimiddotvfl1i flil ille y(gtlaquor~ 1 SiLC) to t]e pre (middott t ni js j-or

ILL C B U i U f~ amp Sc l-i EI FLY

Coopers amp Lybrand AtlgUft 1( 1973 Page Five

a purpose L IS neither tcnporzjmiddotY nor tranitory as these terrns are intelpreted by all 01ho available UUlCcs

Our SOlrCC5 of rcfcrcjce arc rel(l5rlccl irl Ollr [ile5 ZlJic can l)C roade available H ihey would be JJClpIul to any 1po[c We rn~llt h()Y(~vcr

r to a recent c1cterrnj))Cl1ioll of 1he ie BOClrd Eqll 7Zl1io1) IclH1lary ZG 19()9 idc1tificcl ZJf tll lppcd of ]Icrbcri 11 J)11C10 13 BooJ)cl There it as delern)] t the 1 aycimiddot 1 s al) cncc Din lC

State of Cltdio [O a peri of seven ycar~ in thl~ of Wz 111)110n prirnarily jo COll1l)]ctc hs cchcation 2S not t tcrllporary or irll HolY abfCJlCC ccl1cl evcn nJo ~]l the ayer 28 pr ous1ya j(sjdellt of iLc State of Ccdi[ornia ne arcrjJya conlinu)ll[ clonilc1]icclY wH11 the jni(~ntion to nhY1 to UQ -Sitlc of CdiJornit )( was not a Ilrcsidcnt ll cs def)) d in the HCCJu( a~ld Taxation Cc)dc

sed UPOll i11C acts taiecl (LboYc it i~) 011 ni011 t111 ~vir rjon is not a resic1cl of the 1e of fOJia the j)()~e of (1cdclmiddotrlin~~~~

llis ()tJ]ig~t5nr~ for )c(~~)~-middotl il1( C L2middot ( nd ~e thcrc-ore C(1ncJlfmiddot ~~middot~t

he if not obli t d tu file it rCiC1cJi incornc tax j (ill L f (1 I t lee perj oel lroJ)1 19C)9 11L~il tlc l))middote~eJt ile

Y 011r~ f~ j nee J ely

-

r ))J~ ) rrtJiJJt_middot~

Dsncrnn

Page 16: White House Special Files Box 7 Folder 17...7 17 N.D. Other Document Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank

l~Ufl1f~t ] () 1973middot Coopers f Lybrand I)zgc l~ouT

In view of the fact JEd ~Jr l~bons visits to C2Jiforljzl arc bicf thZtt be nJnlost hl2ricl-)ly ltcrnOt1l1CCcl their duration ncl rcturns to Viz Lir~ton at their conclusio1 i1Jat he ~P(~l1Cls 11101e jrrl~ in 2JmiddotyJJ~d znc~ FJorica 1ban in cllia zlct 1111 he s)end3 tLe Inajen of his Erne in Va ngton D C it is evidellt that ih Nixon is not a rcsi(~crt by virtue of subsectiOl (a) nee 1( j s noi an inclividutl who is in Clj c State for other than a tcrnj)orary or iTallsitc)l) nnmiddotpose It is clear that on any and every occccsion when he 11as been in this State sjnec~ hi s c1q)arlnTe jn 1963 it has been for a clearly 1clnpOral and 11-))s)1o1) purpose

11e conclllcEng sentence of the above code ~edion provides tbat 1111

indjvilt1uz~l ho is a resident of this 5tde COllinues to be a lcsjcl~nt lten thourh tlt~mpolari1y lt~bSC~lt frorn Uc State 7hi10 )1) Nixon f laquo1 onc tirne a lcjclcr~t of Lhi 51l1C tl statuCJ Y(5 ternlit~dcd rt ill lirlc JlC rnoved to cw York Cncl COnl111Cnccd the przctice of lZ Hi s nlC)C to New Yo wa clearly not a tenlporary ~b~cnce frorn Cajjorni (C01 1 the concluding fcnlcnce of tbe code [cetio hZ5 no a))Jicz-~)jlily 10 11 0ixo1

The onlY pzrt of the i~bovc dcLinjbon hid) could ]Jltc 2 icdi(Jl Lclc 113 fuh[cciiol) (b) ]i(11 inclm1 f ~ a Te (cnt an lil(ii(~~d (()li(jl~d in

this SLdc ho is Otifcje-e Ole Stcde for ltl ~l~JnpOrary (l trz1l~jL()7ltl~middotp(JSC Evcn if we C1C~ 10 ~in)( ilt 1r i-c) is clCH))ciLd j tile ~~~lc 01 Ca)jf()lnit rrJ e-el~l j C fUJ1h1-1~ 2SSt1tYr t 1-11 t lC hz~ ~In i~ (Itiu to lCtl1rl)

)lescrrf ycs~)()n 1)ili1(S ltJru aCl~~middot]t~cs c] ~)~h(lc (l 1~11~St ~ti11 c c~ e 111 tJC )jghL of 2]1 ()1~ tc (ccicl(cl C(~~~~ cl~~tellJ1ir=~~ ~ of il-t~ ~~~~i( J302 ()f I~crua]j ~ ~~~tCJl 1 r1jjngs OJ- t11C middot Tcll~Cj c Jz r~(J~ 1(1 2 ~d l-C~ ()~ii()s of tllC jtL()Jl~C) G-(r~~ of St2c of Cljfc)c-la ~~middot~-c 5 c)~ sj(~C t-C Stzie of (4Jir(r~i_ l rlucn rrorc~ t~tn )J1~- terrl-)Or2 rv or tra~~ to~-~ ~-~02e As -1r(gtsi((j~ (- ~~c l~~-jtc(l S~lt~icsJ t is cl~middot~J~middot tat ~1 ~~ion j s ~ ~lti ~middot-~-t

11 -~ C S C - be in

I) e r rn 2 i C ll s C ~ t 0 i i - c aHetched to th~ fe c

] n c () rl 1 i (1 tmiddot ~ ~ r ~ C t ( r cl J) C f- C 11 C C

i 5 r~1 ere ] ~- - r 2~ ) ) - ~- ~I~

fact s ~ d c i lmiddot C t E bull - c~ c () ~- --- i ~ - t11e 1 l~)I~middotd _ (~middot~~~l~ middot~lin) ir~ (~)j i C21 e j wgt

)J()~tl( ~middottl t~~l i~ltUT1(- (~(n~~ 1 ~~ S~~-middot~(middot (~ Cz) lfor ic~ ~t~( j~

t)( c 1~ ~~J U~_~2~C ~ e ~orc 0 ~~(~ O~~l~lcn tl1(t l~-(~ t -L middotmiddot~s fmiddotr~cc fr()rn tie -k cf Colimiddotvfl1i flil ille y(gtlaquor~ 1 SiLC) to t]e pre (middott t ni js j-or

ILL C B U i U f~ amp Sc l-i EI FLY

Coopers amp Lybrand AtlgUft 1( 1973 Page Five

a purpose L IS neither tcnporzjmiddotY nor tranitory as these terrns are intelpreted by all 01ho available UUlCcs

Our SOlrCC5 of rcfcrcjce arc rel(l5rlccl irl Ollr [ile5 ZlJic can l)C roade available H ihey would be JJClpIul to any 1po[c We rn~llt h()Y(~vcr

r to a recent c1cterrnj))Cl1ioll of 1he ie BOClrd Eqll 7Zl1io1) IclH1lary ZG 19()9 idc1tificcl ZJf tll lppcd of ]Icrbcri 11 J)11C10 13 BooJ)cl There it as delern)] t the 1 aycimiddot 1 s al) cncc Din lC

State of Cltdio [O a peri of seven ycar~ in thl~ of Wz 111)110n prirnarily jo COll1l)]ctc hs cchcation 2S not t tcrllporary or irll HolY abfCJlCC ccl1cl evcn nJo ~]l the ayer 28 pr ous1ya j(sjdellt of iLc State of Ccdi[ornia ne arcrjJya conlinu)ll[ clonilc1]icclY wH11 the jni(~ntion to nhY1 to UQ -Sitlc of CdiJornit )( was not a Ilrcsidcnt ll cs def)) d in the HCCJu( a~ld Taxation Cc)dc

sed UPOll i11C acts taiecl (LboYc it i~) 011 ni011 t111 ~vir rjon is not a resic1cl of the 1e of fOJia the j)()~e of (1cdclmiddotrlin~~~~

llis ()tJ]ig~t5nr~ for )c(~~)~-middotl il1( C L2middot ( nd ~e thcrc-ore C(1ncJlfmiddot ~~middot~t

he if not obli t d tu file it rCiC1cJi incornc tax j (ill L f (1 I t lee perj oel lroJ)1 19C)9 11L~il tlc l))middote~eJt ile

Y 011r~ f~ j nee J ely

-

r ))J~ ) rrtJiJJt_middot~

Dsncrnn

Page 17: White House Special Files Box 7 Folder 17...7 17 N.D. Other Document Handwritten Christmas note from Wm. And Barbra Hollister to RMN and family.. Handwritten note specifying thank

ILL C B U i U f~ amp Sc l-i EI FLY

Coopers amp Lybrand AtlgUft 1( 1973 Page Five

a purpose L IS neither tcnporzjmiddotY nor tranitory as these terrns are intelpreted by all 01ho available UUlCcs

Our SOlrCC5 of rcfcrcjce arc rel(l5rlccl irl Ollr [ile5 ZlJic can l)C roade available H ihey would be JJClpIul to any 1po[c We rn~llt h()Y(~vcr

r to a recent c1cterrnj))Cl1ioll of 1he ie BOClrd Eqll 7Zl1io1) IclH1lary ZG 19()9 idc1tificcl ZJf tll lppcd of ]Icrbcri 11 J)11C10 13 BooJ)cl There it as delern)] t the 1 aycimiddot 1 s al) cncc Din lC

State of Cltdio [O a peri of seven ycar~ in thl~ of Wz 111)110n prirnarily jo COll1l)]ctc hs cchcation 2S not t tcrllporary or irll HolY abfCJlCC ccl1cl evcn nJo ~]l the ayer 28 pr ous1ya j(sjdellt of iLc State of Ccdi[ornia ne arcrjJya conlinu)ll[ clonilc1]icclY wH11 the jni(~ntion to nhY1 to UQ -Sitlc of CdiJornit )( was not a Ilrcsidcnt ll cs def)) d in the HCCJu( a~ld Taxation Cc)dc

sed UPOll i11C acts taiecl (LboYc it i~) 011 ni011 t111 ~vir rjon is not a resic1cl of the 1e of fOJia the j)()~e of (1cdclmiddotrlin~~~~

llis ()tJ]ig~t5nr~ for )c(~~)~-middotl il1( C L2middot ( nd ~e thcrc-ore C(1ncJlfmiddot ~~middot~t

he if not obli t d tu file it rCiC1cJi incornc tax j (ill L f (1 I t lee perj oel lroJ)1 19C)9 11L~il tlc l))middote~eJt ile

Y 011r~ f~ j nee J ely

-

r ))J~ ) rrtJiJJt_middot~

Dsncrnn