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charged against or recovered from any recipient or
beneficiary of the property taxed". Thus, not only does
the will direct that the decedent's death taxes be paid
from his residuary estate, but it also directs that the
taxes be paid as an administration expense and that they be
borne by the residuary estate without charge or recovery
from any recipient or beneficiary. In our view, this is
equivalent to directing that death taxes not be prorated or
apportioned. See Estate of McKay v. Commissioner, T.C.
Memo. 1994-362, where the decedent directed that her death
taxes be paid out of the residuary of her estate "without
adjustment among the residuary beneficiaries, and shall not
be charged against or collected from any beneficiary of my
probate estate." See also Branch Banking & Trust Co. v.
Staples, 461 S.E.2d 921, 926 (N.C. Ct. App. 1995).
We reject the estate's contention that the decedent
must use the word "apportionment" in order to express the
concept that there is to be no apportionment of death
taxes. We also reject the estate's contention that the
phrase "of the property taxed" in paragraph 1.02 of the
will conveys the "decedent's intent to recover the taxes
only from those recipients or beneficiaries who receive
property subject to tax, i.e., non-charitable bene-
ficiaries." We disagree that this phrase, when read
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