Otto Eckstein, professor of Economics, said yesterday that the information made public in the president's personal financial report shows no evidence that President Nixon is guilty of "an indictable offense" against federal tax laws.

But Eckstein called Nixon's statement "a return which pushes the tax laws pretty far," and said he was disappointed that the president would venture so far into the "gray area" of tax interpretation.

Moral Leadership

"The issue raised is not one of legalities," Eckstein said, "but rather it concerns the kind of moral leadership we have. He might not have known about Watergate and the tapes, but there is no way he could not have known about his own tax return."

The Internal Revenue Service (IRS) audited the president's tax returns when they were submitted but did not challenge any of the deductions he reported. Eckstein said the IRS could be criticized for its handling of the matter. "It certainly should be investigated," he said.

Uncertain Influence

Doris H. Kearns, associate professor of Government, said yesterday that whether or not the president has actually exerted any influence over the IRS is uncertain.

However, she said, the situation "calls to mind the tendency he has exhibited in the past to stretch his control over other bureaucratic offices which are supposedly immune to outside pressures such as the Justice Department and the FBI."

Dealing

The report Nixon published contains details of the donation of his vice-presidential papers to the National Archives and of his land dealings at San Clemente.

Richard A. Musgrave, Burbank Professor of Political Economics, said yesterday the president may well owe some back taxes on these transactions, but if they are paid he will definitely not be liable for prosecution. "In general, it looks to me like an imprudent use of favorable interpretations," he said.