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  5. 98 F.3d 919 (1996)
 

ESTATE OF SWALLEN v. C.I.R.

Nos. 95-1554, 95-1555.

98 F.3d 919 (1996)

ESTATE OF Wilbur H. SWALLEN (95-1554); Estate of Coyla B. Swallen (95-1555); S. Paul Mathews and Robert Davis, Co-Executors (95-1554/1555), Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided October 28, 1996.

Attorney(s) appearing for the Case

Paul B. Calico (argued), Thomas C. Rink (briefed), Strauss & Troy, Cincinnati, OH, for Wilbur H. Swallen and Coyla Burnell Swallen.

Thomas C. Rink (briefed), Strauss & Troy, Cincinnati, OH, for Robert A. Davis and S. Paul Mathews.

Gary R. Allen, Acting Chief (briefed), Jonathan S. Cohen (briefed), Teresa T. Milton (argued and briefed), U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, for Respondent-Appellee.

Before: KENNEDY and BOGGS, Circuit Judges; and RUSSELL, District Judge.

BOGGS, Circuit Judge.

The executors of the estates of Coyla and Wilbur Swallen have appealed from the decision of the United States Tax Court that Coyla Swallen's will required that estate taxes be paid from her estate's residue, rather than being paid according to an Ohio statutory scheme that equitably apportions taxes according to the proportion of the estate taken by each interest. We believe that Coyla Swallen's will does not clearly intend to burden the residue...

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