TAXES: Precedent Set

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When Franklin Roosevelt died on April 12, 1945, was he a civilian? Or was he, as Commander in Chief of the Army & Navy, a member of the armed forces? Under the law it made a difference. If he was legally a member of the armed forces, a $1,332,588 trust fund he left for his children and grandchildren was going to get a tax refund of $340,672.

James Roosevelt, the eldest son and a trustee of the fund, joined the other members of the family in renouncing all claim to the rebate. But the other trustees (Basil O'Connor, F.D.R.'s warm friend, and Poughkeepsie Attorney Henry T. Hackett) laid the question before the surrogate of Dutchess County, N.Y.

Last week Surrogate Frederick S. Quinterro gave his ruling: President Roosevelt died a civilian. "The President receives his compensation for his services rendered as Chief Executive of the nation, not for the individual parts of his duties," he ruled. ". . . The President does not enlist in and is not inducted or drafted into the armed forces. Nor is he subject to court-martial or other military discipline."