opinion that Mr. Roosevelt did not die "while in active
service as a member of the military or naval forces of the
United States", within the meaning of Section 421 of the
Internal Revenue Code, and the relief prayed for in the
petition herein is granted and
 
           1. The Court approves, authorizes and directs abandonment of
any and all claims of the estate based upon Section 939 of
the Internal Revenue Code, relating to refund of estate
taxes and that the 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 claims or the
prosecution thereof in any manner whatsoever; and
 
           2. That all clalms of the estate herein based upon Section
421 of the Internal Revenue Code relating to refund of
taxes and that said claims be abandoned for all purposes as
uncollectible and unenforceable and that your petitionere
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 claims for the prosecution thereof in any
manner whatsoever.
 
            Submit Decree.
 
Dated: Poughkeepsie, New York.
 
         July ____, 1950.