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attributable to his death are to be paid from the residuary
probate estate without apportionment and, to the extent
that the assets of the residuary estate are insufficient,
from the trust property. Thus, the decedent's will
provides a method of apportionment that is different from
the method prescribed by N.C. Gen. Stat. sec. 28A-27-2(a),
under which death taxes are to be apportioned "among all
persons interested in the estate". Accordingly, we agree
with respondent that the decedent opted out of the method
of apportionment found in chapter 28A, article 27 of the
General Statutes of North Carolina, including the exception
applicable to charitable bequests in N.C. Gen. Stat. sec.
28A-27-5(a). See Estate of Fagan v. Commissioner, T.C.
Memo. 1999-46; see also Estate of Fine v. Commissioner, 90
T.C. 1068 (1988), affd. without published opinion 885 F.2d
879 (11th Cir. 1989); Estate of Miller v. Commissioner,
T.C. Memo. 1998-416, affd. without published opinion 209
F.3d 720 (5th Cir. 2000); Estate of McKay v. Commissioner,
T.C. Memo. 1994-362.
The method of apportionment adopted by the decedent in
his will controls. See N.C. Gen. Stat. sec. 28A-27-2(b).
Under that method, the death taxes and other bequests,
debts, and expenses of the decedent that were paid by the
decedent's residuary estate exhausted the residuary estate.
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