Treasury Department of the United States
                Internal Revenue Bureau
 
In the Matter of Claim for Refund of
              Income Taxes of the
 
ESTATE OF FRANKLIN D. ROOSEVELT
                                             Deceased.
 
                       SUPPLEMENTAL MEMORANDUM IN SUPPORT
                           OF CLAIMS FOR REFUND
 
         This memorandum is submitted in accordance with
permission
granted at the conference with the Chief Counsel for the
Bureau of Internal Revenue on December 29, 1949.
 
                                                      I
 
       In reply to the argument that the office of President
of the United States is a civil office and that the
position as Commander-in-Chief represents only a part of
the President's duties which are performed in a civil
nature along with all other duties of that office we again
refer to Points I and II of the Memorandum In Support of
the Claims For Refund filed with the Agent in Charge in New
York. It is clear from the authorities there discussed that
while it may be true that the position of
Commander-in-Chief represents only a part of the
President's duties, they are duties, nevertheless, which
are performed in a purely military capacity. In