The undersigned shall have the right and power at any
time during his lifetime to modify or remove this
restriction as to any or all of the Materials and/or
to grant access to any group or groups of persons
by notification in writing to the General Services
Administration or other appropriate agency of The
United States of America.

2.

If a Presidential archival depository shall

be established for the housing and preservation of

the Materials pertaining to the career of the undersigned

in public service, then, as soon as practicable after
the establishment of such depository, the Materials
shall be transferred to and thereafter housed and
prescrved at such Presidential archival depository.
Until the establishment of such a depository, the
Materials shall be housed and preserved at a place to
be selected by the General Services Administrator
or other appropriate agency of The United States of
America.

3. None of the foregoing restrictions is intended to prevent the Materials from being used

exclusively for public purposes, and in no event

shall any of the said restrictions be so construed.

4. Notwithstanding the foregoing restrictions, employees specifically designated by the archivist of the National Archives and Records Service. shall, in the course of performance of their necessary archival duties, have such access to the said Materials as shall be necessary for normal archival processing activities.

By the signature of his duly authorized agent below, the General Services Administrator accepts this conveyance for and on behalf of The United States of America, and confirms the commitments made by his office on behalf of The United States of America, as set forth abovė.

This instrument is executed in duplicate, each of which is an original, but both of which taken together

shall be deemed one and the same instrument.

SCHEDULE A ANNEXED TO AND PART OF
CHATTEL DEED FROM RICHARD M. NIXON
TO THE UNITED STATES OF AMERICA.
DATED Alcester 30 1968

The materials conveyed by the Chattel Deed of which this Schedule is a part are located in packing cases identified by roman numbers I through XXI. The column at the left identifies each packing case by reference to its number, the center column describes the materials contained in such case in general terms and the column to the right shows the approximate number of items contained in such

In connection with your engagement to examine
and report on the statement of assets and liabilities
as of May 31, 1973 of our clients Richard M. Nixon
and Patricia R. Nixon, you have requested our opinion
respecting the gift of certain pre-Presidential private
papers of Richard M. Nixon to the United States of America
on March 27, 1969 and the treatment of such contribution
as a deductible item for income tax purposes as claimed
on the Federal income tax returns filed by the clients.
for the years 1969 through 1972.

In connection therewith, we have made a factual
examination of the circumstances of the transaction, the
law applicable thereto and such other and further matters
as we have deemed pertinent to the inquiry and to the
delivering of this opinion, and based upon such examination
and the applicable law, it is our opinion that on March 27,
1969, the client made a valid gift to the United States
of America of certain of his personal private papers having
at the date of such gift a fair market value of $576,000;
that deductions claimed by the said taxpayer on his Federal
income tax returns for the calendar year 1969 were in all
respects proper and valid; that the facts and circumstances
of the gift were fully disclosed in the 1969 return as
filed; that subsequent deductions for those allocable
portions of the market value of the gift claimed by the
taxpayer in subsequent federal income tax returns filed
for the calendar years 1970, 1971 and 1972 were; and are
proper and valid deductions against income.