Cheif, applications were made on ehalf of the Executors 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 statutes exempting
persons dying while in the active military service from
certain income tax 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 President
Roosevelt 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 ruled that because 'there is considerable
doubt as to the right of the Roosevelt Estate for
exemption" under the statute and that as a matter of
protection to the Executors returns should be filed for the
calandar year 1945.
 
           Subsequent to the foregoing rulings, income tax returns both
State and Federal were filed and taxes paid. The amounts so
paid were allowed as proper deductions in computing the
Federal and New York estate taxes. The questions remains as
to whether or not the Executors wish to abide by the
foregoing rulings or whether they prefer to file a claim
for refund and get a definite decision on the merits after
a full hearing. Mr. Koons reported that he had discussed
the matter with Mrs. Roosevelt on March 27 at which time
she definitely stated that she would much prefer to let the
matter rest as it is in order to avoid any further
criticism to the family. The question was carefully
considered and after full discussion it was on motion of
Colonel Roosevelt unanimously decided that the Executors
should abide by the rulings and not press the matter any
further.
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