EASTERBROOK, Circuit Judge.
The author of a will may specify which bequests pay the taxes and costs of administering the estate. A will may provide, for example, that 50% of the gross assets go to the testator's spouse and the rest to the children, whose portion will be tapped for all taxes and costs. Apportionment may cut down on taxes. Bequests to one's spouse are excluded from the taxable estate. 26 U.S.C. § 2056(a). Until the end of 1981 that deduction was...
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