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an expense of administration and that none of such taxes be
apportioned between or among the recipients of her property.
Since the probate assets were only sufficient to pay
approximately 5 percent of the death taxes, the trustees of the
Administration Trust advanced the funds for full payment of death
taxes, including the tax liability shown on petitioner's estate
tax return. The parties in interest thereafter petitioned the
probate court for an apportionment order; the ground of the
petition was the apparent conflict in the death tax payment
provisions of decedent’s will and the Administration Trust, and
the requirements of the Michigan Uniform Estate Tax Apportionment
Act, Mich. Comp. Laws secs. 720.11-720.21 (1979). The probate
court's order held the Administration Trust responsible for 71.9
percent of the Federal estate tax liability already paid.5 The
probate court's order concludes that the apportionment will be
subject to adjustment, following review by the tax authorities,
in accordance with the same methodology used to effectuate the
apportionment of the original payment. The Administration Trust
will be reimbursed for payment of some additional estate tax
5The recipients of property in the decedent’s gross estate
participating in the apportionment of death taxes were:
Administration Trust 71.9%
Decedent’s Estate 3.4%
James F. Mueller 10.6%
John S. Mueller 10.6%
E. B. Mueller Insurance Trust 3.0%
Decedent’s Condo (sic in
stipulation) 0.5%
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