military or naval forces of the United States or of any of
       the other United Nations is such decedent: -
 
       1. Was killed; or
 
       2. Died as a result of wounds or other injuries, or of
          disease, suffered while in line of duty by reason of a
          hazard to which he was subjested as an incident of military
          or naval service".
 
          The time for filing claims for refund of the additional
estate tax under Section 939 of the Internal Revenue Code
was extended by Congress for one year from the effective
date of the statute.
 
           The amount of the additional estate tax paid in this Estate
was $340,672.89. (See Schedule "K" of the account filed
herein.)
 
           The decedent as President of the United States was, under
Article II, Section 2 of the Constitution of the United
States "Commander-in-Chief of the Army and Navy of the
United States". Therefore, under the literal language of
the Constitution, the decedent as Commander-in-Chief was a
member of the military forces of the United States. When
President Roosevelt died on April 12, 1945, it was
universally assumed that he was a military casualty and
that as Commander-in-Chief, he died while in active service
as a member of the military forces of the United States.
 
           In view of the foregoing, the question arose in the minds of
the Trustees whether or not President Roosevelt, as
Commander-in-Chief, was at the time of his death in active
service
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