Subsequent to the foregoing rulings, the following income
taxes which were affected by the rulings, were paid:
 
(1) New York income tax for the period
     January 1 to April 12,1945,..........$2,537.09
 
(2) Paid on 1945 Federal Declaration.........................$5,250.00
 
                Paid on final Federal Return for 
                period January 1 April 12,
                1945,.............................   1,185.41
 
     Deficiency assessment on 1944
    Federal income tax,................    663.00             7,098.41
 
    Total tax involved,                                      $9,635.50
 
This amount was as a deduction for purpose of executing the Federal 
and New York Estate taxes.
                The Executors wish to abide by the foregoing rulings, 
or whether they
prefer to file claim for refund of the foregoing taxes paid
and get a definite decision on the merits after a full
hearing. Mr. Koons discussed the question with Mrs.
Roosevelt on March 27th, at which time she stated that she
would much prefer to let the matter rest as it is to avoid
an undue criticism to the family.
 
VII. Accounting.
 
    Although the final reciept for the payment of the New York
estate tax has not, as yet, been issued, it is expected
that it will be recieved sometime before the end of April.
With this in mind, the various schedules of the Executors'
account are being closed as of March 31, 1947, and it is
expected that the schedules of the account to that date
will be compleated within the next two weeks. In addition
to the allowance of the Executors' accounting, it is
planned to submit the following questions to the Court for
determination:
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