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apportionment. We hold, therefore, that no portion of the estate
taxes (other than GST tax) is allocable to the bequest to the
Lubin-Green Foundation. Cf. Estate of McCutchan v. Commissioner,
T.C. Memo. 1979-393.
B. Allocation of GST Tax
“Unless otherwise directed pursuant to the governing
instrument by specific reference to the [GST] tax * * *, the tax
imposed * * * on a generation-skipping transfer shall be charged
to the property constituting such transfer.” Sec. 2603(b). The
estate argues that decedent’s GST tax should be allocated to the
property that is to pass in trust for the benefit of decedent’s
grandchildren because decedent did not direct otherwise in her
will. Respondent argues that all GST tax imposed on the transfer
in trust for the benefit of decedent’s grandchildren is to be
allocated against the charitable bequest to the Lubin-Green
Foundation.
Decedent specifically provided for the payment of GST tax on
property transferred in a “direct skip”. Decedent’s will directs
that those taxes “shall not be deducted from or reduce the gift,
bequest or devise which constitutes a ‘direct skip.’” The
parties agree that the transfer in trust for decedent’s
grandchildren constitutes a “direct skip” as defined in section
2612(c). It follows from the express language in decedent’s will
that the GST tax is not to be deducted from or reduce the
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