McGraw-Hill's Taxation of Business Entities 3rd Edition by Connie Weaver, Brian Spilker, Edmund Outslay, John Robinson, Ronald Worsham, Benjamin Ayers, John Barrick

Exercise 44

Suppose Vince dies this year with a gross estate of $15 million and no adjusted prior gifts. Calculate the amount of estate tax due (if any) under the following alternative conditions using the 2011 rate schedule and unified credit:
a. Vince leaves his entire estate to his spouse, Millie.
b. Vince leaves $10 million to Millie and the remainder to charity.
c. Vince leaves $10 million to Millie and the remainder to his son, Paul.
d. Vince leaves $10 million to Millie and the remainder to a trust whose trustee is required to pay income to Millie for her life and the remainder to Paul.