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MATTER OF CORD

58 N.Y.2d 539 (1983)

In the Matter of The Estate of Charlotte L. Cord, Deceased. Don O. Cord, Appellant; Bank of New York et al., Respondents.

Court of Appeals of the State of New York.

Decided May 5, 1983.

Attorney(s) appearing for the Case

Edgar Hills for appellant.

John J. O'Grady, III, Michael Ritner Weaver and Kevin W. Goering for Bank of New York, respondent.

Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, MEYER and SIMONS concur.

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vivos trust, which directed that the trust assume payment of any estate taxes assessed because of its existence, was superseded, without more, by a provision of her will, executed some 40 years later, and directing,...

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