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trust, which directed that the trust *542assume payment of any estate taxes assessed because of its existence, was superseded, without more, by a provision of her will, executed some 40 years later, and directing, in turn, that all death taxes of any nature be paid out of her general estate as an expense of its administration. A subsidiary question is whether the obligation imposed by the trust indenture could be changed other…