allowance or the claims for refund have their roots in the
doctrine of the supremacy of the civil over the military
side of our government. We have no quarrel with that
doctrine and have no desire to cast any doubt upon its
soundness. From the very outset of our national life the
military has always been made subordinate to civil
authority, but none of this prevents the President, who is
chosen from civilian life to be civilian Chief Executive,
from being at the same time a member of the military forces
as constitutional Commander-in-Chief during the period that
he holds office. The very nature of the office is guaranty
against military dictatorship and is the natural and
intended consequence of our civil as opposed to military
form of government.
 
         Every major war in which this country has been
engaged was fought and won by civilian armies - the
enlisted or drafted
soldiers chosen from civilian life. Throughout the period of
their service in the Army or the Navy they were still
essentially civilians but at the same time members of the
armed forces all the same. The vast majority were never
professional soldiers or militarists, never entered a West
Point or an Annapolis but they were members of the armed
forces and still retained their civil status for most
purposes.
 
        With this background the language used by Congress
in
enacting Section  421 of the Internal Revenue Code becomes
all the more significant. That Section provides:
 
"In the case of any individual who dies on or after December
7, 1941 while in active service as a member of the military
or naval forces of 
 
                                                    -17-