as a member of the military forces and consequently entitled
to the tax benefits accorded by statute and did request
from the Treasury Department, the office of Commissioner,
of Internal Revenue, and also the State of New York,
Department of Taxation and Finance, for rulings on said
question and have submitted the question before this Court
for final determination as to whether the Claim should be
prosecuted by appropriate action in the Court or abandoned
for all purposes.
 
                             DECISION
 
            The question presented, is unique and intensive research
disclosed no precedent directly in point to serve as a
basis for its solution. In the past, the petitioners in
their capacity as a basis Executors, applied both to the
New York State Tax Commissioner and the Collector of
Internal Revenue for rulings on the question as to whether
or not the respective statutes were applicable to President
Roosevelt. Both governmental authorities ruled that the
respective statutes were inapplicable, that President
Roosevelt did not die while in motive service as a member
of the military or naval forces I within the meaning of
Section 421 of the Internal Revenue Code and that his
Estate was not entitled to the benefits of the Statutes.
All taxes due or accrued at the time of the decedent's
death, were accordingly paid.
 
             The new statute relating to refund off estate taxes differs
from Section 421 relating to refund of taxes, in that,
while Section 421 merely requires that death occur while in
active service as a member of the military or naval forces.
Section 939 fur-
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