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otherwise pass to decedent’s surviving spouse. Under Illinois
law, equitable apportionment does not apply where the decedent
expressed a clear intention to the contrary. Equitable
apportionment of Federal estate tax is not recognized under
Illinois law when, as in the instant case, a decedent’s trust
instrument directs that the trust will be responsible for payment
of “all income, estate, inheritance, transfer and succession
taxes,” and that his trustee shall not be entitled to
reimbursement from the decedent’s executor or administrator, from
any beneficiary of insurance upon decedent’s life, or from any
other person. See Landmark Trust Co. v. Aitken, 587 N.E.2d at
1083, and In re Estate of Fry, 544 N.E.2d at 110-111, in which
Illinois courts construed language similar to the language in
Article 4.1 of decedent’s trust instrument as evidencing the
testators’ clear intentions that equitable apportionment not
apply.
c. Whether Equitable Apportionment Applies Here on
the Basis of Technical Advice Memorandum 8240014
In Technical Advice Memorandum 8240014 (June 29, 1982)
(TAM 8240014), the Commissioner considered application of
equitable apportionment to property passing to the spouse (and
eligible for the Federal estate tax marital deduction) under
Illinois law. Petitioner contends that equitable apportionment
applies in this case on the basis of TAM 8240014. We disagree.
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