JOHN B. RIORDAN, Judge.
This request for construction was commenced by the petitioner Kenneth R. Page as executor of the estate of the decedent, Frederic R. Coudert, III. Petitioner asserts that there is an ambiguity within the decedent's will admitted to probate and a revocable trust agreement, as amended and restated, specifically relating to the issue of the payment of estate taxes and any other taxes and penalties accruing as a result of decedent's death.
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