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MATTER OF ESTATE OF AREND

No. C8-84-2121.

373 N.W.2d 338 (1985)

In the Matter of the ESTATE OF Mark L. AREND, Decedent.

Court of Appeals of Minnesota.

August 20, 1985.

Attorney(s) appearing for the Case

Solly Robins, St. Paul, for appellant Leona J. Arend.

Martin H. Fisk, St. Paul, for respondent Norwest Bank of St. Paul.

Leo H. Dehler, St. Paul, for respondent Michael Arend.

James S. Simonson, Minneapolis, for respondent Rosemary Kuny.

Hubert H. Humphrey, III, State Atty. Gen., Jean M. Bolar, Sp. Asst. Atty. Gen., St. Paul, for amicus curiae Attorney General of the State of Minnesota.

Heard, considered and decided by SEDGWICK, P.J., and WOZNIAK and RANDALL, JJ.

OPINION

SEDGWICK, Judge.

This appeal is from an order construing a will filed on November 9, 1984 and is authorized by Minn.Stat. § 525.71(12). The trial court determined that evidence of surrounding circumstances was admissible to show decedent's testamentary intent. The court also determined that the ERTA Transitional Rule limited that portion of the decedent's estate passing to his widow to an amount equal to fifty percent of the adjusted gross estate...

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