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representative in administering a decedent's estate.
See Riggs v. Del Drago, 317 U.S. at 102; Estate of
Fagan v. Commissioner, T.C. Memo. 1999-46. One of these
provisions, section 2207B(a), provides as follows:
SEC. 2207B. RIGHT OF RECOVERY WHERE DECEDENT
RETAINED INTEREST.
(a) Estate Tax.--
(1) In general.--If any part of the
gross estate on which tax has been paid
consists of the value of property included
in the gross estate by reason of section
2036 (relating to transfers with retained
life estate), the decedent's estate shall
be entitled to recover from the person
receiving the property the amount which
bears the same ratio to the total tax under
this chapter which has been paid as--
(A) the value of such property,
bears to
(B) the taxable estate.
(2) Decedent may otherwise direct.--
Paragraph (1) shall not apply with respect
to any property to the extent that the
decedent in his will (or a revocable trust)
specifically indicates an intent to waive
any right of recovery under this subchapter
with respect to such property.
The estate's position in this case is that the amount
of the charitable deduction, attributable to the decedent's
bequest of trust property to Millbrook United Methodist
Church, should be computed without apportionment of Federal
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