is entitled to certain exemptions - in New York no income
tax return is required or tax payable for the year in which
such person dies; in the case of the Federal Government, no
income tax is applicable with respect to the taxable year
in which such person dies, and any unpaid taxes at the time
of such death are forgiven.
 
         At the time of President Roosevelt's death, his New York
income tax for 1944, which woul dhave been due on April 15,
1945, was unpaid, and an extension of time had been
obtained for the purpose of filing his 1945 declaration for
Federal income tax purposes. The New York State Income tax
for the period January 1 to April 12, 1945 became due on
April 15, 1946. In view of the fact that the  President of
the United States is Commander-in-Cheif of the Army and
Navy, applications on behalf of the Executors were made to
the Commissioner of Internal Revenue and the New York State
Tax Commission for rulings as to whether or not President
Roosevelt came within the scope of the foregoing statutes,
and whether or not the filing of income tax returns was
required. Under date of October 3, 1945, the Commissioner
of Internal Revenue ruled that F.D.R. did not die "while in
active service as a member of the military or naval forces"
within the meaning of the statute, and that any unpaid
taxes were not cancelled. Similarly, under date of April 4,
1946 the New York State Tax Commission advised that because
"there is considerable doubt as to the right of the
Roosevelt Estate to an exemption" under the statute and
that as a matter of protection to the Executors, returns
should be filed for the calandar year 1945.
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