Cover memo, law office reports, January 2, 1978

[Editor’s notes: This report was transcribed by Heather Shannon. We gratefully acknowledge her invaluable assistance.

[There is one complete copy of this document in this section of the Temple files; the second copy comprises pages 2 and 3 of the three-page report. Both copies have handwritten remarks, which have been all of which have been noted on the transcript of the complete document.]


Law Office Reports, Cover Sheet                  January 2, 1978                       from June [Crym]

This is a cover sheet outlining the attached copies of law office reports sent over for 12/22, 26, and 29, and today’s report of 1/2/78 listing things which need to be followed through over there and reported back to us. [Handwriting in original: “Extra important items are marked with a [star]”; in right margin: “Debbi B. [Blakey] Please get answered”]

Report #7, 12/22/77:

Question #1 – Have [Eugene] Chaikin send back a detailed explanation of why Harold Cordell will not have to pay capital gains tax on sale of West House.

Question #2:  Questions re revocation of sales tax permit for Peoples Temple and Truth Enterprises:

a. Who over here uses Peoples Temple sales tax # and where did Tish [Leroy] get the figures to fill in on quarterly reports of sales tax for Peoples Temple to Ukiah Board of Equization [Equalization]? [Handwriting in original: star]
b. Should we transfer sales tax permits for Truth Enterprises and Peoples Temple to San Francisco office of Board of Equalization?
c. Why did Tish file quarterly sales tax report for July/August/September quarter for Peoples Temple, saying “nothing to report”?

Question #3: Report on taxes needs to be discussed and we need to hear from you whether we should pay bills of IRS tax adjustments [Handwriting in original: star]:

Cleve & Helen Swinny $686
Vernetta & Robert Christian $816 (Franchise Tax Board)
Shirley Newell Edwards $1382
Al & Mary Tschetter $1448
Louise Shavers $217
Alvaray Satterwhite $372

We also need to know how to proceed with tax situation on the corporation. Chaikin and Tish know the background.

a. Form 199B, for 1974, 1975, 1976 was never filed for Peoples Temple. We took this into [Temple attorney Marshall] Bentzman but he will need figures before he does anything more.
b. Peoples Forum, Inc. – 1976 state income tax form never filed; franchise tax board gave us til 12/21 to respond, Bentzman sent delay letter.
c. Apostolic Corporation – still in existence. Yes, there still is an apostolic corporation, Sarah [Tropp]…


Law Office Reports, Cover Sheet                  January 2, 1978                       page 2

Question #3, continued:

d.Action Equality, Inc. – should we file a 1976 information statement?

Report #8, 12/26/77:

Question #1 – Series of situations which we want feedback on whether ok to travel or not, considering possible legal problems involved:

a. Michael Daniels, and grandmother Annie Mae Harris [Handwriting on left in duplicate: “Yes”]
b. Alfred Smith [Handwriting on left in duplicate: “Yes”]
c. Diola Christmas & Betty Fountain [Handwriting on left in duplicate: “Yes” crossed out, “No”; on right “go back to LA/best time to come is now”]
d.Aurora Rodriguez and grandchildren [Handwriting on right in duplicate: “No”]
e. Florence Heath, Mary Morton, Mary Cottingham, Grover Washington [Handwriting on left in duplicate: “Who specifically wants to come”; “fathers consent necessary”]
f. Exie Eleby, Melita Gibson [Handwriting in duplicate: “NOT without court permission”]
g. general question on what is legal position now on parents with children, one parent gone or out of the picture, and parents were never married – is this a legal problem in terms of going over. [Handwriting in duplicate: “have to judge contact w/kid, but generally not a problem”]

Question #2 – Irene Edwards – We need the IRS forms we sent with the report signed on the back and returned by mail to me, and we need to know any directions Irene can supply in filling out a quarterly report to IRS – on the rest home when they owned it. Who were the employees? Were there any employees? Someone needs to sit down with Irene and Jim Edwards and find out how they filed these quarterly reports as owners of resthome; they would have had to do it every 3 months. [Handwriting in original: star]

Report #9, 12/29/77

Question #1 – Truth Enterprises – questions re insurance, taxes

Printing equipment which is owned by Truth Enterprises, Inc. is not insured. New policy will cost $3,000. [Handwriting in original: star]

a. Is there a legal reason against dissolving Truth and/or donating printing equipment to P.T. corporation and insuring equipment under P.T. policy?


Law Office Reports, Cover Sheet                  January 2, 1978                       page 3

Report #9, 12/29/77, continued

Question #1, continued (re Truth Enterprises, Inc.)

b. Would we be jeopardizing P.T.’s tax exemption if we dissolved Truth and operated print shop under P.T. corporation?
c. If we insured printing equipment under P.T. insurance policy, would we have to list the print shop on the policy as a business? Does this enter into our “unrelated business income” problem? Do we get in trouble with zoning?
d. If we dissolved Truth, put the print shop under P.T., could we cancel the Truth Enterprises sales tax permit, (which we have so that we buy goods and pay no sales tax, and then charge that sales tax in reselling the goods, filing quarterly reports with Board of Equalization)

Report #10, 1/2/78

Question #1 – Exie Eleby’s house in Los Angeles, question of correct title. This should be discussed with Chaikin. [Handwriting in duplicate: “OK”]

Question #2 – Oreen Armstrong/Poplin – widow’s survivor’s benefits. We need feedback right away on this as Oreen is very difficult person to convince. [Handwriting in original: two stars; Handwriting in duplicate: star, “Absolutely NOT. We will not be a party  to cheating the government.”]

B-5-a(34) – (35) duplicate B-5-a(12) – (13)