LEHAN, Judge.
We affirm the trial court's order which provided that the portion of the federal estate taxes owed upon the estate of Russell D. Smith which is attributable to the property in question in this case is payable by the recipients of the property pursuant to section 733.817(1)(e), Florida Statutes (1985).
We do not agree with the argument of appellant, who is the recipient of the property, that that portion of those taxes should not be so payable...
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