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direction, such as in a will, about payment of Federal estate tax
and costs. In re Estate of Gowling, 411 N.E.2d 266, 269 (Ill.
1980); Roe v. Estate of Farrell, 372 N.E.2d 662, 665 (Ill. 1978).
If equitable apportionment applies, the estate tax is apportioned
among the recipients of probate property and nonprobate property
(i.e., property that passes outside the will). The estate tax
liability is borne only by property includable in the taxable
estate. See In re Estate of Gowling, supra; Roe v. Estate of
Farrell, supra.
Decedent’s will directs that Federal estate tax be paid from
the residue of the probate estate. Decedent’s will is silent on
the source of payment of Federal estate tax under the
circumstances here; i.e., there are not enough assets in the
probate residue to pay that tax.
2. Petitioner’s Contentions
Petitioner contends that, under Illinois law, if a decedent
dies testate, Illinois courts consider only the decedent’s will
to decide his or her intent regarding which property is to be
used to pay estate taxes. Petitioner contends that equitable
apportionment applies here because decedent’s will does not
specify the source of payment of estate taxes. Thus, petitioner
contends that the notice trusts must pay the portion of the
Federal estate tax equal to the ratio that their value bears to
the total value of the gross estate, and that the marital trust
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