In re the Estate of McElligott

OPINION OF THE COURT

C. Raymond Radican, J.

This is a request for a construction of the will which was incorporated in the original probate petition. The will having been admitted to probate, the construction can now be addressed. Article third of the will places one half of the adjusted gross estate in trust for the benefit of the surviving spouse. The relevant portion of the will describes the bequest as follows: "an amount which * * * shall equal one-half of the *380value of my adjusted gross estate as defined in Section 2056 of [the Internal Revenue Code (26 USQ], or in such other statutory…