James Gandolfini's will left 80 percent of an estimated $70 million estate to his sisters and infant daughter, and a tax lawyer said about $30 million would go to taxes

James Gandolfini died in Rome at 51. His will, reviewed by the New York Daily News, left about 80 percent of an estimated $70 million estate to his sisters and his 9-month-old daughter, and 20 percent to his wife, Deborah Lin. Estates lawyer William Zabel said the 80 percent would face an effective tax of about 55 percent, with more than $30 million owed in federal and New York taxes. He called the will a "disaster" from a tax standpoint. Because the wife received only 20 percent, the marital deduction did not defer the tax. Gandolfini also set up a trust for his wife and at least one for his 13-year-old son, and a $7 million life insurance policy for the son was held in a trust outside the taxable estate^†. His estate lawyer told The New York Times the $70 million figure was not accurate. Whether future royalties go to the estate or the wife's trust was unclear in 2013. The final tax paid is not in the sources reviewed.