New York Court of Appeals
In the Matter of the Estate of Charlotte L. Cord, Don O. Cord, Appellant Bank of New York
May 5, 198358 N.Y.2d 539
Summary
The Court affirmed the Appellate Division, holding that the will's all‑encompassing tax‑payment clause supersedes the inter‑ vivos trust's provision directing the trust to pay its share of estate taxes, and that EPTL 7‑1.9 does not require consent to effect this pre‑emptive change. Extrinsic evidence of the draftsman's intent was deemed inadmissible.