First Natl. Bk. of Mount Dora v. Shawmut Bk. of Boston

In 1970 Harriett Peters, a resident of Connecticut, created a revocable trust in Massachusetts, of which the defendants are now the trustees. Under Article Third of the trust instrument, Peters directed that the trustees pay all estate and inheritance taxes imposed by reason of her death and all her debts and the expenses of administering her estate. 2 On August 6, 1974, while still a resident of Connecticut, Peters executed a will which may be read to direct her executor to pay all estate and inheritance taxes from the residue of her estate. 3 Peters died on May 19,1975, a resident of…