Estate of Marion P. Bradford, Deceased, Lizette L. Pryor, Executrix - Page 22

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             estate and State inheritance taxes.  In support of that                  
             position the estate makes three arguments.                               
                  The estate's first argument is that the decedent                    
             intended all of the death taxes attributable to his death                
             to be paid from the trust and not from the residuary                     
             probate estate.  The estate bases this argument on the                   
             parenthetical language in paragraph 1.02 of article I of                 
             the decedent's will (viz, "other than death taxes which are              
             paid from property passing outside of this Will pursuant to              
             the terms of the governing instrument") and on the broad                 
             definition of "death taxes" in paragraph 10.02 of article                
             X, quoted above.  The estate further argues that the                     
             trust agreement, which forms a part of the decedent's                    
             interrelated estate plan, confirms the decedent's intent to              
             pay death taxes from the trust, and the trust controls the               
             apportionment of death taxes.  According to the estate,                  
             article V of the trust agreement, particularly paragraph                 
             5.04 thereof, makes it clear that the decedent intended                  
             death taxes to be paid from the trust residual assets,                   
             after disposition of the general legacy for the charitable               
                  The estate's second argument is that the decedent did               
             not provide a method of apportionment of tax that differs                
             from the method prescribed under the North Carolina                      

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