White House spokesman Marlin Fitzwater said Tuesday "there is no legal problem" with Nancy Reagan's practice of borrowing expensive gowns and jewels over the last five years. At the same time, the No. 2 man at the Office of Government Ethics said his agency sees no need at this time to reassess its 1982 opinion concluding that such reporting was not required under the Ethics in Government Act. "As far as we're concerned, there is no consequence" for President Reagan's financial disclosure forms and tax forms, Fitzwater said.