FIRST NAT. BANK OF ATLANTA v. UNITED STATES

No. 79-2423.

634 F.2d 212 (1981)

The FIRST NATIONAL BANK OF ATLANTA and Genevieve H. McWhorter, as Co-Executors of the Estate of Daniel L. McWhorter, Deceased, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit, Unit B.

January 12, 1981.


Attorney(s) appearing for the Case

Earl T. Berry, Robert W. Crenshaw, Edward S. Grenwald, Atlanta, Ga., for plaintiffs-appellants.

William L. Harper, U. S. Atty., Atlanta, Ga., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate Sec., Robert A. Bernstein, John A. Dudeck, Jr., U. S. Dept. of Justice, Tax Div., Washington, D. C., Attys., for defendant-appellee.

Before GEWIN, MORGAN and RONEY, Circuit Judges.


PER CURIAM:

In this will construction case, the district court held that federal estate taxes are to be paid out of the residue of the testator's estate, including the marital trust property. Although plaintiffs vigorously argue on appeal that the testator intended to maximize his marital deduction and thereby minimize estate taxes, that intent is not clear on the face of the document, and absent such a showing, the unambiguous provision of the will that all estate...

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