The Waterbury Democrat., 1946-04-05
F.D.R.'sHeirs DoNotGet Exemptions
 New York Stote
 Tox Commission
 Directs RuIina

Albany, April 5.-(UP)-The New York State Tax commission held today that there is considerable doubt as to whether the late Presi- dent Franklin D. Roosevelt was en- titled to special tax exemptions granted war veterans.
 The Commission added, however, that 1t would be happy" to hold 8 hearing on a petition of the heirs of the late President to determine whether he is entitled to the tax exemptions.
 Attorneys representing the late Presidents heirs had sought to have MT. Roosevelt declared @ war casualty so that they could make certain deductions on income tax returns.
 The late President, who died of 6 cerebral hemorrage at Warm Springs, Ga, April 12, 1945, was a civilian commander-in-c n-chief" of the armed services, according to the tax commission.
 Control Is Civilian
 Tt seems clear that so far as the power conferred by the con- stitution are concerned, the control of the late President of the United sttaes over the Army and Navy is supreme" the Commission said in a letter to the Roosevelt attorneys. However, 1t appears that, at least in recent years, the exercise of such control has been looked upon as the exercise of civilian auth oriyt rather than military author ity.
 "The last two war presidents, President Wilson, and President Roosevelt both clearly recognized the civilian nature of the Presi- dents position as commander-in- chief"
 The commission quoted from Ietter by President Wilson to Bernhardt Wall in 1918 and from a Roosevelt Navy Day speech at Philadelphia in lo44 to support the '"Civilian kq
 civilian nature" of the comman- der-in- -chief.
 Not Militarlstlc
 "The framers of the Constitu- tion,. of course, realized that the president would seldom be Sol- dier and their idea in making him the cornmander-in- -chief of the Army and Navy of the United States was that the armed forces of the country must be the instruments of the authority by which policy is determined" Wilson was quoted as saying Tt is for that reason that we can so truly say that our organization is in no sense and can In no sense be militaristic."
 From the late President Roose- velt's Navy Day address, the Tax Commission quoted:
 Tt was duo to no accident and no oversight that the framers of our Constitution put the command Of our armed forces under civilian authority. It is the duty of the commander in -chief to appoint the secretaries of War and Navy and the chiefs of staff"
 Asks Estate to File
 Tn VView Of the fact that there is considerable doubt as to the right OA tiiG EtOOoeNVAb SObhGG VI hh SNo emption under Section 370 the Commission suggests that as a matter of protection to the execu- tors returns should be filed by them for the calendar year l045, both for the decedent and for the eState,' the commission said.
 '"T'he commission will, of course, be happy to accord the executors e full hearing and receive argu- ment on the question involved if they see fit to file a claim for refund of taxes paid, the com- mission said. Tn this event, 1t would be helpful to the commis- sion to be advised of any action that may have been taken by the Federal Government with respect to any right which may be claimed by the estate under Section 42l of the Internal Revenue Code.
 Tn the evevnt that the executors find 1t impractieable to complete the returns in time for filing on or prior to April IS, the Commis- sion will consent to a reasonable extension of time upon request"