Matter of Estate of Arend

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. We affirm.

FACTS

Mark L. Arend died testate on January 10, 1984. Surviving him are his second wife appellant Leona J. Arend and four children…