PRESIDENT'S TAX POSES EASY ISSUE, TWO ON PANEL SAY
By Eileen Shanahan Special to The New York Times
Repr H T Schneebeli and Sen C T Curtis, members of Cong Joint Com on Internal Revenue Taxation which will review Pres Nixon's tax returns, say on Dec 9 that they think matter is relatively simple one that can be left largely to com's staff; 3d com member, who does not want to be identified, strongly disagrees and says com is confronted with some extremely difficult problems that might require it to hear witnesses, rather than merely examine documents; says issues before com include more than just interpreting law as it applies to Nixon's tax payments; several issues are in dispute, including such touchy ones as whether documents were deliberately back-dated to permit Pres to qualify for tax deduction that has saved him $234,000 in Fed income taxes; question is whether Nixon donated his pre-Pres papers to Natl Archives before July 25 '69, effective date of change in law that took tax advantages out of such gifts; 2d issue given to com is whether Nixon should have reptd taxable capital gain on sale of land adjacent to his home in San Clemente, Calif; Nixon's auditors, Coopers & Lybrand, apparently believe that gain of about $233,000 was involved but Nixon's tax accountant, A Blech, says there was no taxable gain and none was reptd; in all, more than $300,000 in back Fed taxes, plus interest, could be involved; issues joint com may nave to determine regarding gift of papers and capital gains tax noted; Sen Curtis says he thinks Pres acted in accordance with law; Sen Majority Leader M Mansfield says he will have to assume that what Pres has done is legal unless proved otherwise; Sen H D Scott comments