The First National Bank of Atlanta and Genevieve H. McWhorter as Co-Executors of the Estate of Daniel L. McWhorter Deceased v. United States

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 taxes should be paid from the residue of the estate will govern.

Daniel L. McWhorter died testate on June 16,1972. His will provides for…