Matter of Estate of Shapiro

SCOTT, Justice.

The trustees of a family trust established under the will of Leonard Shapiro seek further review of a decision of the Minnesota Court of Appeals affirming the probate court’s order that instructed the personal representatives not to reduce the elective share of the decedent’s spouse by any portion of federal estate tax. We affirm.

On March 6, 1974, Leonard U. Shapiro died, survived only by his wife. His will, dated September 13, 1973, and a codicil, dated March 5, 1974, were admitted to probate on April 23, 1974. They provided that Bertha Shapiro, the decedent’s wife, receive…