I had intended to make additional xerox copies of that
chattel deed prior to execution by Mr. Morgan on April 21,
1969 after I had viewed what I had been referring to as
the "receipts" received from the Archives.

When I dis

covered he did not have such "receipts" and we decided
upon the summary form of Schedule "A" referred to above,
I did not make additional xerox copies, but instead chose
to wait until the data for the final Schedule "A" was
received.

I spent May 6 and 7 of 1969 in Washington, D.C.

I recall meeting with Edward Morgan briefly on May 6, 1969 and again discussing with him the gift of papers, the delivery of the papers to the Archives and the fact that we would be needing the detailed list of donated papers. Upon my return from that trip, and sometime after May 12, 1969 but before May 31, 1969, I had a telephone conversation with Arthur Blech, C.P.A., the accountant we eventually selected to work with our firm on the President's taxes. I advised him of the possibility that he would be working with me in preparing the President's tax returns and in setting up financial records for the President. In that telephone conversation I posed a hypothetical question and asked him to run some projections for me which I intended to use as confirmation of my original thoughts respecting the maximum amount of charitable contribution the President could use. I told Mr. Blech that I had a client who was making a $500,000 charitable contribution and that he had an approximate adjusted gross income of

$300,000 per year. I asked him to run a projection as

to how much charitable contribution could be taken in each of the next successive five years. In that conversation Mr. Blech questioned me as to who would be in a position to make a $500,000 cash gift. I responded that the gift was not in cash but in papers. I told him that the papers had been contributed by the President, and that the President would be our client. He asked me in that conversation

whether I thought it was "wise" for a man like the President to make such a substantial contribution of

papers. I remember replying to him that I had no opinion as to whether it was wise or not, but that in any event, it had already been done.

I believe I had a telephone converation with Mr. Newman sometime in May of 1969 in which he advised that he had returned from his trip and that he had paid a visit to the Archives to complete his appraisal and to complete the itemization of the material in the 1969 gift. It is my recollection that he said that the Archivists were busy at work cataloging all of the material and that he had been advised that it would not be appropriate for him to disrupt the cataloging at that time to complete his appraisal. He reaffirmed this statement to me during our telephone conversation of June 12, 1973 which is mentioned in the notes of that conversation attached as Exhibit "2". However, when I had a discussion with

Mr. Newman on or about August 1, 1973 as related above,
he told me that he had not been at the Archives on
May 27, 1969, that I had misunderstood him, but that he

in fact had telephoned the Archives on that day and had received the information mentioned above.

As of the end of October 1969, I had not received any final itemization or appraisal from either Newman or Morgan, and I began pressuring Newman a little to have the job finished. He indicated in late October that he would be spending considerable time at the Archives going through the material and itemizing it, that he would

definitely get the appraisal finished for me well in advance of the time to file the tax return. It was during this period in November I recall that I learned for the first time a version of the proposed Tax Reform Act had set a date of July 25, 1969 as the cut-off date for gifts of private papers for charitable deduction purposes. I recall having a discussion with Ed Morgan at that time wherein he asked me whether in my opinion there would be any problem with this gift in view of the fact that it was physically delivered to the Archives well in advance of the cut-off date. It was my opinion at that time, and still is, that in view of the fact that the material had been physically delivered to the Archives with intent to make a gift well in advance of the cut-off date that it would qualify as a completed gift.

It was during this period, sometime in late October or early November 1969, that I commenced having

discussions with Newman with respect to other material owned by the President which could be the subject matter

of future gifts if the donations of private papers were prevented under the Tax Reform Act. In that connection on November 7, 1969 he sent me, and directed copies to the President and to Edward L. Morgan, a summary appraisal of all of the pre-Presidential material of Richard M. Nixon at the National Archives. That appraisal indicated that there were substantial materials in addition to papers which could be the subject matter of future gifts, such as books, tape recordings, films, memorabilia and photographs. I did not understand the November 7, 1969 report to be the itemization or detailed appraisal of the March 27, 1969 gift of papers which I had been waiting for. I did think, however, that the "papers" shown on the preliminary report consisted of the gift papers minus the "sensitive" ones. I reminded Newman that I must have the itemized appraisal of the papers well in advance of tax time. He said that he had much year-end business but that he would get the job done in plenty of

time.

In December of 1969 I began working on a more frequent basis with Arthur Blech, the Certified Public Accountant we had selected to assist us in keeping the President's books and prepare the tax returns. During the months of December 1969, January, February and March, 1970, I had extensive conferences with Mr. Blech and telephone conferences with Mr. Morgan respecting the collection of back-up data that we needed to prepare the tax return and to complete the organization of the

President's books of account. On or about November 14, 1969 I had received several files from Vincent Andrews, Jr., of Vincent Andrews, Inc., the management firm that had previously handled the President's personal financial affairs. On December 23, 1969 Mr. Blech prepared a detailed list of material that he needed in order to answer various questions respecting the President's financial picture and in order to assist in preparing the tax returns.

During the early part of 1970 I had several telephone conferences with Mr. Morgan in which I urged him to use his influence over Mr. Newman to see that we got the itemized appraisal finished in plenty of time to prepare the tax return. During this period we were engaged actively in reconstructing the President's

financial records from the materials delivered us by Vincent Andrews, Inc.

The next specific recollection I have relates

to the events of March 27, 1970. On that day, Mr. Newman telephoned me and advised that he had completed the appraisal and that his itemized description had been completed and had been coordinated with the box numbers used by the Archives. He dictated to me over the phone the exact final description of the material and the box numbers. I thought he said in that conversation that he was at the Archives in the "basement". It could be, however, that he was referring to the location of the material in the "basement" of the Archives but that he,