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(1973), affd. 506 F.2d 1144 (10th Cir. 1974); Thompson v.
Thompson, 149 Tex. 632, 236 S.W.2d 779, 789 (1951). Accordingly,
interpretation of decedent's will regarding payment of estate tax
is governed by Texas law.
In 1987, the Texas legislature enacted Texas Probate Code
section 322A, which provided for the apportionment of estate and
inheritance taxes for Texas residents. That statute was amended
in 1991. The amended statute became effective on September 1,
1991, and applied to the estates of decedents who died on or
after that date. This statute provides, in pertinent part, as
follows:
(b)(1) The representative shall charge each person
interested in the estate a portion of the total estate
tax assessed against the estate. The portion of each
estate tax that is charged to each person interested in
the estate must represent the same ratio as the taxable
value of that person's interest in the estate included
in determining the amount of the tax bears to the total
taxable value of all the interests of all persons
interested in the estate included in determining the
amount of the tax. * * *
(2) Subdivision (1) of this subsection does not
apply to the extent the decedent in a written inter
vivos or testamentary instrument disposing of or
creating an interest in property specifically directs
the manner of apportionment of estate tax * * *.
* * * * * * *
[4](c) Any deduction * * * allowed by law in
connection with the estate tax inures to a person
interested in the estate as provided by Subsections
(d)-(f) of this section.
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