- 27 -
when ascertained, effect will be given to it unless it
violates some rule of law, or is contrary to public
policy.'" Pittman v. Thomas, 299 S.E.2d 207, 211 (N.C.
1983) (quoting Clark v. Connor, 117 S.E.2d 465, 468 (N.C.
1960)); see also In re Wilson's Will, 133 S.E. 2d 189, 191
(N.C. 1963). In determining a testator's intent, the will
is to be considered as a whole and in light of the
circumstances at the time the will was made. Pittman v.
Thomas, supra at 211. The testator's intent is to be
gathered from a consideration of the four corners of the
will. Harroff v. Harroff, 102 S.E.2d 224, 226 (N.C. 1958);
Coppedge v. Coppedge, 66 S.E.2d 777, 778 (N.C. 1951). In
addition, effect is to be given to every clause, phrase,
and word. Coppedge v. Coppedge, supra at 779; Williams
v. Best, 142 S.E. 2, 4 (N.C. 1928); Edens v. Williams, 7
N.C. 27, 29 (1819). Furthermore, we may consider documents
other than the will if they are incorporated therein by
reference. See Godwin v. Wachovia Bank & Trust Co., 131
S.E.2d 456, 461 (N.C. 1963).
We disagree with the estate's construction of both
the decedent's will and the trust agreement. In our view,
respondent is correct in asserting that the parenthetical
language set forth in paragraph 1.02 of the will, "(other
than death taxes which are paid from property passing
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