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       in the Court pursuant to Statute in such case made and
       provided and that all expenses and charges incident thereto
       in such amounts, as may be necessary, just and reasonable
       be paid from the principal of the trust fund herein, or
 
     b) that said claim be abandoned for all purposes as
        uncollectible and unenforceable and that your petitioners
        individually and in their capacity as Executors and
        Trustees be relieved, released and forever discharged from
        any responsibility, liability or accountability with
        respect to said claim or the prosecution thereof in any
        manner whatsoever.
 
     Section 421 of the Internal Revenue Code in effect on April
12, 1945, the date of President Roosevelt's death provided
as follows: -
 
     "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 the United States or of any
      of the other United Nations and prior to the termination of
      the present war as proclaimed by the President, the tax
      imposed by this Chapter shall not apply with respect to the
      taxable year in which falls the date of his death, and the
      tax under this Chapter and under corresponding title of
      each prior revenue law for preceding taxable years which is
      unpaid at the date of his death (including interest,
      addition to the tax and additional amounts) shall not be
      assessed, and if assessed, the assessment shall be abated,
      and if collected, shall be credited or refunded as an
      overpayment".
 
      Section 939 of the Internal Revenue Code, which was enacted
by Congress last year and became effective on October 25,
1949, provides as follows: -
 
      "The tax imposed by Section 935 (Additional Estate Tax)
       shall not apply to the transfer of the net estate of a
       citizen or resident of the United States dying on or after
       December 7, 1941 and before January 1, 1947, while in
       active service as a member of the
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