Impeachment Hearings: House Judiciary Committee, July 30, 1974 (1/2)
Impeachment Hearings: House Judiciary Committee, July 30, 1974 (1/2)
[00.02.00] Mr. BROOKS......one-half million dollars. It has been documented that President Nixon took unlawful deductions from his income during the years 1969, 1970, 1971 and 1972. These include a fraudulent gift of his Vice Presidential papers, his daughter's honeymoon at Camp David, and the upkeep and maintenance of his private homes at Key Biscayne and San Clemente. In addition to reducing his taxes by these fraudulent dedications, Mr. Nixon failed to report certain from the sale of property in California, in New York, and in Florida and from the conversion Of campaign contributions to his own personal use. We are not discussing a person unfamiliar with the laws involved. This is a lawyer who knows the, requirements for a gift. This is a man who signed the tax provision in question into law a few months earlier. This is the man who unabashedly attempted to use the IRS to attack his political enemies. Now, with regard to emoluments I want to direct your attention to article II, section I of the Constitution which states, and has stated, since about 1789, that: The President shall, at stated times, receive for his services a compensation which shall neither be increased nor diminished during the period for which he shall have been elected, and he shall not receive any other emolument from the United States or any of them. Alexander Hamilton, writing in the Federalist Papers, stated its purpose as follows: Neither the union nor any of its members will be at liberty to give, nor will he be at liberty to receive any other emolument than that which may have been determined by the first act. Now, you are familiar with the expenditures of Federal funds on President Nixon vacation retreats in San Clemente, Calif. and Key Biscayne, Fla. This issue has been the subject of several extensive investigations by congressional committees and executive agencies. The Internal Revenue Service did, an audit Of President Nixon's tax returns and they determined that he received $94,679.61 in unreported income as a result of Government expenditures on his California and Florida homes and travel for unauthorized purchases. The breakdown -was about $67,000 on those homes, about $27,000 on unauthorized travel. which was unreported income to him. The Internal Revenue Service declared, and I quote, and this is not Democrats, this is not, Republicans, this is the U.S. Internal Revenue Service, they said: In view of the taxpayer's relationship to the U.S. Government as its Chief executive officer, the above items constitute additional compensation to him for the performance of his services for the Government. Now, these expenditures were not the result of overzealousness on the part of fawning bureaucrats, but were ordered by his personal agents, his Personal lawyer, his personal architect, his personal decisions his closest Personal friend. In my judgment, the, President should be, impeached by the House of Representative.-, for his gross and willful violation of article 11, section I of the U.S. Constitution, the highest law in this land. And I would reserve the balance of my time for a future period. The CHAIRMAN. The gentleman cannot-- Mr. BROOKS. Pardon me, if that is not proper, 'what time, have I consumed? The CHAIRMAN. The gentleman has 4 minutes and 45 seconds Remaining. Mr. HUNGATE. Would you yield to me? Mr. BROOKS. I will be delighted to just, point out that there has been some question about, what, the Government has done about, this, about whether it is fraud or whether, it is a problem or not. And I will point: out that Donald Alexander, the current. Commissioner of Internal Revenue Service, and I do not even know him, referred to the question of possible--I hope I don't meet him--referred to the question of possible violations of section 7206 of the Internal Revenue Code rising- out of the preparation of that, 1969 income tax. He sent a letter to Mr. Leon Jaworski asking that, they look into this and this is -what, he said in that, letter. he did not send it a long time ago. He sent it on April 2, 1974 not last year, just a month or so ago. And he said: 'We have been unable to complete processing of this matter in view of lack of cooperation of some of the witnesses and because of the many inconsistencies in the testimony of individuals presented to the Service. The use of grand jury process should aid in determining all of the facts in this matter. it is our opinion that a grand jury investigation will involve Presidential appointees. We believe it would be appropriate for it to be carried forth by your office. Now, since that time I understand that the grand jury has called Mr. Blech, his accountant on two occasions, once On June 26 or 27, and again on July 25, and that is this year, and that he has been discussing with them the details of these tax preparations. In addition to that, I understand that they probably have or very shortly will have issued subpenas for some of the financial records so that we call got at the bottom of this. Now, there are additional income figures, of unreported income that I hope. Ms. Holtzman will discuss. She very familiar with them, and I would at this point, if I have time, yield to my distinguished friend, Mr. Hungate. [00.08.50]