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First, technical advice memoranda “may not be used or cited as
precedent” unless regulations so provide. Sec. 6110(k)(3).
Regulations do not so provide here.5 Second, TAM 8240014 does
not discuss the situation present here; i.e., decedent’s intent
relating to payment of estate tax was stated in a trust, not a
will. As discussed above, Illinois courts recognize those
expressions of a decedent’s intent.
6. Conclusion About the Source of Payment of Federal
Estate Tax
We conclude that, as provided in decedent’s trust
instrument, Federal estate tax on his estate is payable out of
property in the revocable trust that would otherwise pass to
decedent’s surviving spouse.
B. Whether Legal Costs Are Payable From Property in the
Revocable Trust
Petitioner contends that equitable apportionment applies to
payment of legal costs and that, as a result, those costs are
payable by the notice trusts and not out of property in the
revocable trust because the notice trusts caused those costs to
be incurred. Petitioner points out that the estate incurred the
legal costs to contest respondent’s determination of additional
estate tax generated solely by inclusion of the notice trusts in
5 In light of our conclusion that Technical Advice
Memorandum 8240014 (June 29, 1982) (TAM 8240014) does not control
here, we need not decide petitioner’s contention, based on TAM
8240014, that a preresiduary marital bequest is exempt from
estate tax.
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