Estate of Mildred Green, Deceased, Thomas R. Green, Executor - Page 7

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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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