Estate of Marion P. Bradford, Deceased, Lizette L. Pryor, Executrix - Page 21

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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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