New York Court of Appeals May 5, 1983 (In re the Estate Cord)

OPINION OF THE COURT

Fuchsberg, J.

In this will construction proceeding, the essential issue is whether a provision of decedent Charlotte L. Cord’s irrevocable inter vivos trust, which directed that the trust *542assume payment of any estate taxes assessed because of its existence, was superseded, without more, by a provision of her will, executed some 40 years later, and directing, in turn, that