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return. Respondent also determined that the allowable charitable
contribution deduction for the bequest to the Lubin-Green
Foundation was $801,723, rather than $1,565,678, as shown on
decedent’s estate tax return, on the basis of a determination
that 50 percent of the estate taxes (Federal and Missouri),
including interest and penalties, and all the GST tax should be
allocated against the amount passing to the Lubin-Green
Foundation.
OPINION
A. Allocation of Federal and Missouri Estate Taxes (Apart From
GST Tax)
Generally, the manner in which estate taxes are apportioned
to the assets included in a decedent’s gross estate is determined
under State law. Riggs v. Del Drago, 317 U.S. 95, 98 (1942). In
this case, the parties agree that Missouri law governs the
apportionment of the estate’s taxes. Missouri has no
apportionment statute. See Estate of Boder v. Albrecht Art
Museum, 850 S.W.2d 76, 78 (Mo. 1993). The apportionment of taxes
is instead determined according to the decedent’s intent, looking
first to the decedent’s testamentary instrument. Id. If the
decedent’s intent is clear, it is to be given effect. Id. at 79.
If the decedent’s intent is unclear, judicial construction of the
instrument(s) is appropriate. Id. If the decedent’s intent
cannot be determined, the doctrine of equitable apportionment
applies. Id.; St. Louis Union Trust Co. v. Krueger, 377 S.W.2d
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