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of the surviving spouse for purposes of apportioning estate
taxes. Those subsections only guarantee that result when the
decedent does not make, by specific direction, a separate
provision for the payment of estate taxes.
Petitioner objects to consideration of certain historical
materials concerning the 1987 version of Texas Probate Code
section 322A, contained in the stipulation. Because these
materials are not relevant to our opinion, we sustain the
objection.
We conclude that, at the time of decedent's death, the
property interests passing to Mr. Miller through the residuary
estate were burdened with the Federal estate tax, and
petitioner's marital deduction should be reduced accordingly to
reflect the net value of the interests passing to Mr. Miller.
To reflect concessions and administrative expenses,
Decision will be entered
under Rule 155.
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