Minor differences between and among tax information sources occur occasionally but the differences are usually small and border on the inconsequential. However, the differences in the 2013 tax rates, brackets and cut-off points among the brackets for income taxation for estates and trusts have broke new ground.1 The differences are substantial and jarring. Moreover, this author doubts there is authority for taxing the income of estates and trusts in 2013 at the 39.6 percent rate in any event as noted below.