• TABLE OF CONTENTS
HIDE
 Front Cover
 Table of Contents
 I. Introduction
 Advantages of a will
 III. Property that can not...
 IV. Estate distribution without...
 V. Making a will
 VI. Administration of an estat...
 VII. Estate taxes
 VIII. Summary
 Citations
 Historic note






Group Title: Bulletin - University of Florida. Agricultural Experiment Station ; 711
Title: Making a will in Florida for agricultural and other estates
CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00028037/00001
 Material Information
Title: Making a will in Florida for agricultural and other estates
Series Title: Bulletin - University of Florida. Agricultural Experiment Station ; 711
Physical Description: Book
Creator: Greenman, J. R.
Publisher: Agricultural Experiment Stations, Institute of Food and Agricultural Sciences, University of Florida
Publication Date: 1966
 Record Information
Bibliographic ID: UF00028037
Volume ID: VID00001
Source Institution: University of Florida
Rights Management: All rights reserved by the source institution and holding location.

Table of Contents
    Front Cover
        Page 1
    Table of Contents
        Page 2
    I. Introduction
        Page 3
    Advantages of a will
        Page 3
        Page 4
        Page 5
        Page 6
        Page 7
    III. Property that can not be willed
        Page 8
        Page 9
        Page 10
    IV. Estate distribution without will
        Page 11
        Page 12
        Page 13
        Page 14
        Page 15
    V. Making a will
        Page 16
        Page 17
        Page 18
    VI. Administration of an estate
        Page 19
        Page 20
    VII. Estate taxes
        Page 21
        Page 22
        Page 23
    VIII. Summary
        Page 24
    Citations
        Page 25
        Page 26
        Page 27
        Page 28
    Historic note
        Page 29
Full Text






MAKING A WILL


IN FLORIDA


for agricultural and other estates

J. R. GREENMAN


AGRICULTURAL EXPERIMENT STATIONS / INSTITUTE OF FOOD AND AGRICULTURAL SCIENCE
UNIVERSITY OF FLORIDA, GAINESVILLE / J. R. BECKENBACH, DIRECTOR


Jf,,j WII A ANI) TSI1MENT


a ... *, rl .s.. vr l On. s in !te bounty i Ri*'*t*rc
.. e i r***. .i,* '.k. r.ir I hir and decl rer this to tbS my Let
wul r .,,i r. snl.e hr-btry. rrvrkltng ll wIlI and m ctdi s l s t any tlat
iu rtCol lf (dnie by ie.
FIRST: All of my property and estate, both real and personal.
,o whatsoever kind and wheresoever situated, of which I shall die seized
or possets ed or of which I shall be entitled to dispose at the time of my
death, I give, devise and bequeath to my wife, Mary Q. Doe, if she
-urvive me.
EconDO. IF iy uIie. Mery Q. O ne. does ftl Suir*s, XW-* J
mny property and e>Ir, both reai and atfon. I. f atSr4eIeVktld
whresooevr Situated, of which I %shaljT ined or pses54 W 14
which L. shll be entitled to di ." o, a de kS. t '
devise and bequeath to the Trult~ tar naMI l..11,
to hold, manage, Invest end relhveet to llt
out of the net Incoe, and If thLt n"
-'. principal. to pay for the w*i
r4 rA1j1


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CONTENTS



Page
I. Introduction --_______________ _.--__----- .-..... 3

II. Advantages of a Will ......-------------- -----__--.----- 3

III. Property That Can Not Be Willed -..---.--------------- 8

IV. Estate Distribution Without Will .--.....---.- ----....--- ...-. 11
Widow and Children ---.. __.. --- .---- --...........----- 11
Widow ..------........ ................. ..... --.........--- 14
Widower and Children ..... ___ -......_ --15
Widower _-___--_ -------...............--.--- ... 15
Children .------ ._-----......---------................ 15
Grandchildren -..- -----------...--.. -............ 15
Other Heirs --.----------.- --------...............-. 15

V. Making a Will --..----........----------......... ..--......----- 16
Equitable Treatment of Heirs .-.....-__-_. __.....----------- 16
Widow's Right To Elect Dower _-- ___..._......._- -___-.. 16
Qualifications for Person Making Will
and Kinds of Wills .........----------- .....-- 16
Formalities of Executing Written Will .........------.-- 17
Information Attorney Needs from Estate
Owner To Help in Preparing Will --------------- 17
Changing a Will --.......-..-___.--------- ---..... ---. 18
Breaking a Will ------............ .------......... ..... -- 19

VI. Administration of an Estate --.---....---- --.- .. ---.-..... 19
Regular Administration Proceeding ------------ _.....----------. 19
Limited Proceeding or Administration Unnecessary ----.----- 20

VII. Estate Taxes ...----.----------...................... 21
Tax Definitions ---. .......... ........ .... ... _... 21
Tax Exempt Estates ..---__....------ --.- --.-....--_. 22
Large Estates ..........----------------.....---- 22

VIII. Summary ...........---------------------------------- ------ -............ 24
Citations ...............-----.......----------------.........-----. 25







MAKING A WILL IN FLORIDA
For Agricultural and Other Estates
J. R. GREENMAN'
I. INTRODUCTION
Frequently, when estates are small or owned jointly by hus-
band and wife, the need for preparing a will is questioned. Even
under these circumstances it is usually found desirable to pre-
pare a will. When an estate is large or owned in the name of
either the husband or wife, the desirability of preparing a will
usually is obvious.
In this bulletin an attempt is made to outline some of the
reasons for making a will, show the consequences of not doing
so, and indicate other considerations connected with the disposi-
tion of an estate. It is hoped that the information provided will
be helpful to the reader in deciding whether to make a will and
in working with his attorney in the preparation of the will.
In providing for the disposition of an estate there is no sub-
stitute for a qualified attorney. This bulletin attempts only to
outline general principles of law applicable to the kind of estate
owned by an average person. Many situations are not covered.
Even with a simple will and certainly with a complicated will
and involved estate, the guidance of an attorney is needed.

II. ADVANTAGES OF A WILL
Usually one or more of the advantages associated with a will
apply in connection with the disposition of an estate. Whether
such advantages are important enough to justify taking the
trouble to make a will must, of course, be decided by the estate
owner. Some of the advantages are as follows:
1. Disposition of estate in accordance with desires of the
owner-not in accordance with the laws of intestate succession.
-In the absence of a will, an estate will pass in accordance with
the laws of intestate succession. It may be that the estate owner
feels that his wife is entitled to or needs more of his estate
than she would be allowed under the laws of intestate succes-
sion. Or, he may feel that one or more of his children should
receive more of his estate than they would if he died intestate,

SAgricultural Economist, Florida Agricultural Experiment Station, Uni-
versity of Florida, member of Florida Bar. This publication was based
in part on research done by James J. English, Agricultural Legal Research
Assistant, Florida Agricultural Experiment Station, member of Florida Bar.







MAKING A WILL IN FLORIDA
For Agricultural and Other Estates
J. R. GREENMAN'
I. INTRODUCTION
Frequently, when estates are small or owned jointly by hus-
band and wife, the need for preparing a will is questioned. Even
under these circumstances it is usually found desirable to pre-
pare a will. When an estate is large or owned in the name of
either the husband or wife, the desirability of preparing a will
usually is obvious.
In this bulletin an attempt is made to outline some of the
reasons for making a will, show the consequences of not doing
so, and indicate other considerations connected with the disposi-
tion of an estate. It is hoped that the information provided will
be helpful to the reader in deciding whether to make a will and
in working with his attorney in the preparation of the will.
In providing for the disposition of an estate there is no sub-
stitute for a qualified attorney. This bulletin attempts only to
outline general principles of law applicable to the kind of estate
owned by an average person. Many situations are not covered.
Even with a simple will and certainly with a complicated will
and involved estate, the guidance of an attorney is needed.

II. ADVANTAGES OF A WILL
Usually one or more of the advantages associated with a will
apply in connection with the disposition of an estate. Whether
such advantages are important enough to justify taking the
trouble to make a will must, of course, be decided by the estate
owner. Some of the advantages are as follows:
1. Disposition of estate in accordance with desires of the
owner-not in accordance with the laws of intestate succession.
-In the absence of a will, an estate will pass in accordance with
the laws of intestate succession. It may be that the estate owner
feels that his wife is entitled to or needs more of his estate
than she would be allowed under the laws of intestate succes-
sion. Or, he may feel that one or more of his children should
receive more of his estate than they would if he died intestate,

SAgricultural Economist, Florida Agricultural Experiment Station, Uni-
versity of Florida, member of Florida Bar. This publication was based
in part on research done by James J. English, Agricultural Legal Research
Assistant, Florida Agricultural Experiment Station, member of Florida Bar.







that is, without making a will. Through a will he can give what
he considers to be "fair" treatment to each of his heirs. A de-
tailed explanation of the way an estate devolves under the laws
of intestate succession when a person dies without making a
will is given below in the section entitled "Estate Distribution
Without Will."
2. Better administration by personal representative' desig-
nated by estate owner.-In the absence of a will designating
who is to be the executor of an estate the county judge deter-
mines who is to be in charge of the estate until it is finally dis-
tributed. For this purpose the law sets forth priorities to guide
the judge in making his selection (1).3 Thus, preference is given
first to the surviving spouse, then to the next of kin, or if there
are several next of kin equally related to the deceased to one
of them that is elected by such equally related next of kin, and
so on. It may be that the estate owner has complete confidence
in the business ability and integrity of his wife or other person
likely to be designated by the county judge in accordance with
the preference order set forth in the law. However, if such is
not the case, he will want to prepare a will in which he desig-
nates the executor-and perhaps an alternate executor. Some-
times, bad administration and mismanagement have led to ex-
cessive costs and the dissipation of estates (2).
3. Estate tax savings.-Along with other steps that can be
taken as part of an overall estate plan, a will can include pro-
visions that will result in substantial estate tax savings-par-
ticularly for an estate that is relatively large. For example, an
estate tax savings of $41,000 can be realized by making pro-
vision for the maximum marital deduction on an estate that
includes $800,000 in assets and $125,000 in debts.4 Even greater
savings can be realized through certain types of trusts provided
for in the will and through gifts made by the estate owner dur-
ing his lifetime. Tax savings that can be realized through the
making of inter vivos gifts (gifts during the lifetime of giver)
and testamentary trusts are discussed in the section entitled
"Estate Taxes." Whether or not it will be desirable to take

2The personal representative who is in charge of an estate until it is
distributed is known as an executor if designated in a will and as an
administrator if appointed by the county judge. Of course, even an executor
must be approved by the judge before he can take charge of an estate.
3 Numbers in parentheses in connection with statements in the text of
the bulletin refer to citations in a table near the end. These citations set
forth the law on which the statements are based.
See example given in Section VII, "Estate Taxes."







advantage of a particular tax saving device will depend upon
the circumstances connected with each particular estate. In
making such decisions the estate owner should consult with an
attorney.
4. Proper disposition of estate where one spouse dies a short
time before the other.-Estate owners frequently are surprised
to learn that their entire estate may go to their spouse's rela-
tives with nothing to their own, even though they may pre-
decease their spouse by only a short time-such as a minute or
an hour. This can occur where there is no will and where there
are no children or other lineal descendants such as grandchildren
(3). For example, suppose that a young couple without children
and without wills died one hour apart as a result of an auto-
mobile accident. If the husband died first, his wife would be
entitled to his estate for one hour; and, then, at her death it
would go to her relatives. This would be the result regardless
of whether the husband owned his estate in his own name or
jointly with his wife. A similar result would occur with every-
thing going to the husband's relatives if the wife died first.
Usually, couples without children or other lineal descendants
want their estates to be shared by the relatives of both the
husband and wife. Only by making wills that so provide can they
be assured that this will happen.
5. Avoiding the breaking up of efficient agricultural busi-
nesses into uneconomic units.-Up to a point, increasing size is
associated with increasing efficiency and lower costs in the pro-
duction of agricultural commodities. The minimum size needed
for reasonable efficiency varies with the managerial capability
of the operator and the kind of agricultural production in which
he is engaged. In Florida minimum sizes for reasonable efficiency
with an average operator for some of the different kinds of
agricultural producing units are estimated to be as follows:
dairying, 200 cows; beef production, 400 cows; egg production,
20,000 hens; citrus production, 200 acres. Sometimes, of course,
production units smaller than these will prove to be quite profit-
able. This can happen, for example, when prices for a product
are temporarily higher than the long-run average price, or when
the owner of a smaller production unit has unusual ability or
uses the resources of his smaller unit more intensively than the
average producer. In the case of citrus production, the reader,
no doubt, will know of many smaller citrus units that are highly
profitable. This is true because of relatively high prices for citrus
and because owners of smaller citrus groves are able to have
the work on their groves done by caretakers (who usually handle







more than 200 acres with their equipment and work crews) at
a cost which is lower than it would be if they did the work
themselves. Over the long run, however, it appears that where
the work in a grove is done by its owner and not by a caretaker,
approximately 200 acres will be required for reasonable efficiency
and low costs.
Unless it was necessary to do so in order to provide equitable
treatment to his heirs, the owner of an agricultural production
unit would not want it subdivided into less efficient units at his
death. Even a production unit that is larger than the minimum
size required for reasonable efficiency may not lend itself to sub-
division without great loss of efficiency. For example, a poultry
or dairy unit where all of the buildings and processing equip-
ment are concentrated in one location could not readily be divided
without great loss of efficiency. In many cases the uneconomical
fragmentation of a production unit upon the death of its owner
can be avoided by careful planning and a will. The use of the
corporate form of business organization, trust arrangements,
agreements between heirs, and other devices accompanied by a
well-prepared will can provide equitable treatment for heirs with-
out uneconomical fragmentation of a sound production unit. An
estate owner who is faced with this problem should seek the
counsel of an attorney who is experienced in such matters.
6. Provision for guardianship of minor children.-The par-
ents of a minor child are the child's "natural" guardians. If
one of them were to die, the other would continue as the child's
natural guardian (4). As the natural guardian, the surviving
parent could, without formal appointment or bond, receive and
manage personal property inherited or accruing to the minor
child up to $1,000 in value (5). However, if the property involved
were real estate or if it were personal property valued at more
than $1,000, a guardian would be appointed by the county judge
to manage the property (6). Usually, the surviving spouse would
continue to serve as guardian of the person of the child, and he
or she would be given preference by the county judge in desig-
nating the guardian of the child's property. If an estate owner
wanted someone in addition to his spouse to be considered by
the county judge in appointing a guardian of the child's prop-
erty, he could accomplish this by an appropriate provision in a
will (7).
If both parents of a minor child were to die, a guardian for
the person and the property of the child would be appointed by
the county judge. In the absence of a will naming a guardian,
preference would be given to one of the next of kin of the child.







If the parents wanted someone in addition to the next of kin con-
sidered for the guardianship, they could name a guardian in
their respective wills. The person named as guardian in the
will of the parent who died last would then be considered by the
county judge along with the next of kin in designating a
guardian (8). In actual practice the person so named in the will
probably would be designated as guardian by the county judge.
7. Protecting estate share left to heir lacking business judg-
ment.-An estate owner may feel that one of his heirs5 lacks
business judgment and is likely to use his inheritance un-
wisely. Such an heir can be protected by a provision in a will
leaving his share in trust. The trustee designated can be a per-
son or institution that the estate owner believes will take proper
care of the inheritance. Any number of arrangements can be
provided for the distribution of the trust income and property.
For example, the terms of the trust can provide that the income
from the trust property shall be distributed to the heir together
with as much of the trust property as the trustee deems neces-
sary or desirable for the heir's proper maintenance; and upon
the death of the heir, the remainder of the trust property can
go to whomever the estate owner desires. Or, the trustee can
manage the trust property for the heir's benefit until the heir
reaches a certain age, or gets married, or some other event
happens, at which time all of the trust estate remaining can be
turned over to the heir. The trust arrangement selected will,
of course, depend upon the circumstances and the wishes of the
estate owner.
Another device used to protect an improvident heir is the
life estate in nonconsumable, income-producing property such as
a farm or urban rental property. An estate owner may want to
provide an income for an heir during the heir's lifetime and at
the same time keep intact the property that provides such in-
come. He can do this by willing nonconsumable income produc-
ing property to the heir for life. After the heir's death the
property will go to whomever the estate owner designates in
his will.




6 Technically, the term "heirs" refers to those entitled to share in the
estate of one who dies without a will. The terms "legatees" and deviseess"
refer to those who are entitled to receive personal property and real prop-
erty, respectively, under a will. In this bulletin the term "heirs" is used
in an all-inclusive sense to refer to those entitled to share in an estate
regardless of whether its distribution is controlled by will.







III. PROPERTY THAT CAN NOT BE WILLED6
It is not uncommon for an estate owner to assume that he
can will any of his assets. Actually, four different kinds of as-
sets that constitute a substantial part of many estates can not
be willed. In deciding whether and how to make a will, an estate
owner needs to know the nature and extent of such assets in-
cluded in his estate. If his estate consists entirely of such assets,
the preparation of a will may be useless. Or, in preparing a will
for the disposition of the rest of his estate, he may want to
adjust the bequests to his heirs7 to allow for the fact that some
will receive assets not controlled by the will. The four major
kinds of assets that can not be willed are as follows:
1. Life insurance proceeds payable to a named beneficiary.-
Upon the death of an insured person, the insurance company is
bound by the insurance contract to pay the proceeds to the bene-
ficiary named in the policy. Usually, the beneficiary named is
someone other than the insured or the estate of the insured.
If the beneficiary named is someone other than the insured or
the estate of the insured, any attempt by the insured to control
the distribution of the proceeds in his will would be ineffective.
Only if the insured or the estate of an insured is named as
beneficiary can the insured control the distribution of the in-
surance proceeds in his will (9). If an estate owner wishes to
control the distribution of such insurance proceeds in his will,
he should be sure that his will specifically refers to such insur-
ance and states the disposition that he desires to have made of
it (10).
In many cases an estate owner will prefer to control the
distribution of the proceeds of insurance on his life by naming
the ultimate beneficiary in the insurance policy. Most insurance
policy contracts permit changing beneficiaries. If an estate
owner wants someone other than the beneficiary presently named
in a policy to receive the proceeds, he can arrange with the com-
pany to change beneficiaries.
2. Property owned jointly by two or more persons.-Jointly
owned8 property goes to the last surviving joint owner (11).

6 The reader may notice the omission from this Section III of other kinds
of property that can not be willed. For example, property in which a
person owns a life estate (the right to use during his lifetime) can not
be willed and does not become part of a probate estate. Property of this
kind was omitted because it is not usually found in an estate and it was
felt that the reader would not be likely to mistake its legal nature in
planning for the disposition of his estate.
SSee footnote 5.
'Joint ownership in the sense used here should not be confused with







One of the joint owners of a property can not will his interest
away from the other joint owners. For example, suppose that
A and B are the joint owners of a property and that A dies first,
leaving a will which provides that his interest in the property
shall go to C. In this situation, B, the surviving joint owner,
will get full ownership of the property and C will get nothing
in spite of A's attempt to will his interest to him. If A had died
without a will, his interest would not go to his heirs under the
laws of intestate succession; but instead, B would get full owner-
ship as the surviving joint owner.
A common form of joint ownership in Florida is that which
exists when property is owned in the names of husband and
wife. This kind of joint ownership has the legal name of ten-
ancy-by-the-entirety (12). The family home, car, bank account,
and other real estate frequently are owned under a tenancy-by-
the-entirety form of ownership; and sometimes all of the property
belonging to a married couple is so held. In considering whether
or how to make a will, both the husband and wife should realize
that jointly owned property will go to the one who survives the
other. With a substantial part or all of their property owned
under a tenancy-by-the-entirety, a husband or wife may not
feel that it is necessary to prepare a will since the property will
go automatically to the surviving spouse. However, although
the will of the spouse who dies first will have no effect on the
devolution of jointly owned property, the will of the surviving
spouse will be effective in determining who inherits it at the
survivor's death. If both husband and wife agree that jointly
held property should go to the same person, they can so provide
in their respective wills; and upon the death of both spouses it
will go to such person.
3. United States Savings Bonds registered in names of two
individuals as co-owners, or in one name payable on death to
one other designated individual.-When a bond is registered as
"James E. Smith or Dorothy Smith," the two parties are co-
owners. During their lives either one may cash the bond, but

another form of co-ownership known as tenancy-in-common. Other than
co-ownership between husband and wife which is almost always joint
ownership, tenancy-in-common is the prevailing kind of co-ownership.
Owners of property as tenants-in-common are in a sense like partners in
owning the property; and upon the death of one such co-owner, his share
of the co-owned property will belong to his heirs-it will not go to the
surviving co-owner. In order to result in a joint ownership, the legal instru-
ment creating a co-ownership between persons other than husband and
wife must specify that there shall be the right of survivorship, that is,
the right of the last surviving owner to have full ownership of the prop-
erty. The legal instrument creating a co-ownership of husband and wife
does not have to so specify in order to create a joint ownership.







neither can effectively will it away from the other. Upon the
death of one, the bond becomes the absolute property of the
other. The survivor's will can then determine who will receive
the bond or its proceeds at his death.
If a bond is registered as "Samuel Smith, payable on death
to Gladys Smith," it belongs to Samuel Smith during his life-
time. During his lifetime, he can cash the bond, but he can not
will it away from Gladys Smith. Upon his death, the bond be-
comes the property of Gladys Smith (13). She can cash the
bond, or her will can determine who will receive the bond or its
proceeds at her death.
United States Government Bonds can also be registered in
the name of one individual. Such bonds, of course, belong ab-
solutely to the individual; and his will can determine who will
receive the the bond at his death.
4. Homestead for inheritance purposes (14). If the sole
owner of a homestead for inheritance purposes is a man and if
he has a wife or lineal descendants (i.e., children, grandchildren,
and so on), he may not will the homestead (15). At his death
his wife, if she is alive, will acquire a life estate in the home-
stead (the right to use the homestead during her lifetime) and
at her death it will go to his lineal descendants in being at the
time of his death (16). In the usual situation the homestead
owner's wife would have the use of the homestead during her
lifetime, and at her death the homestead or proceeds from its
sale would be divided among his children. If there is no wife
at the time of the homestead owner's death, the homestead will
go to his children or their descendants. On the other hand if
there is a widow but no children or other lineal descendants, full
ownership will go to the widow (17).
In the unusual situation where the wife is the head of the
family, she may be the owner of the homestead. If she is the
sole owner and if she has a husband but no children or other
lineal descendants, she can will the homestead.9 If she has chil-
dren or other lineal descendants, she can not will the homestead;
and at her death it will go to her lineal descendants.
The critical problem of an estate owner in deciding upon
what provisions to make in his will for the disposition of his
residence is to determine whether it qualifies as a homestead
for inheritance purposes. Taxpayers who report their residence
as a homestead to their tax assessor annually in order to qualify

o In the absence of a will, the homestead would become part of the
wife's probate estate; and it would descend to her husband as her sole
heir along with the rest of her estate as set forth in Section IV, D.







for the $5,000 exemption from taxation provided by law (18)
are familiar with the concept of a homestead for tax purposes.
This concept and the concept of a homestead for inheritance
purposes are similar in some respects and different in others.
A homestead for tax purposes may or may not qualify as a
homestead for inheritance purposes.
In general an estate owner's residence will qualify as a home-
stead for inheritance purposes if it has the following charac-
teristics:
1. The estate owner owns an interest in the property.
2. It is his permanent residence.
3. He is the head of a family.
4. Its area can be up to 160 acres in the country and 1/2 acre
in a city or town.
These may be used as a general guide by an estate owner in
tentatively deciding whether his residence is a homestead for
inheritance purposes. Because of the complex nature of the
concept, however, final determination that a residence is a home-
stead for inheritance purposes should be made only after con-
sulting an attorney.

IV. ESTATE DISTRIBUTION WITHOUT WILL
The four different kinds of property described in III are
distributed in the manner indicated regardless of whether or not
there is a will'1. In general, the rest of the property owned by
a person at the time of his death would constitute his "probate
estate." The probate estate may be willed; but if there is no
will, its distribution is controlled by the laws of intestacy (19).
The distribution of an estate without a will to the usual kinds
and combinations of heirs is as follows:

Widow and Children
The widow of a man who dies without a will may determine
the way in which his probate estate is distributed by electing
to take (a) dower, or (b) a child's share (20). In addition to
dower or a child's share, the widow may request and with the
approval of the county judge receive certain maintenance items
for which need is shown (21). These maintenance items are as
follows:
1. A family allowance up to $1,200 needed for one year's
support of the widow and children.

0 See Footnote 6.







2. A supplemental family allowance up to $3,000 if needed
to support the widow and children according to their
previous standard of living.
3. Household goods and farming utensils, provisions, and
clothing necessary for the maintenance of the widow and
and her family.
Dower is one-third of the following: the probate estate" less
secured debts and less the maintenance items listed12 (22). A
child's share is computed by dividing a number equal to the
number of children plus the widow into the following: the
probate estate less secured debts, maintenance items, and un-
secured debts including costs of administration (23). Thus, if
the widow wants the largest possible share in her husband's
estate, her election to take dower or a child's share will depend
upon the relative amount of unsecured debts including costs of
administration and the number of children. For example, as-
sume the following situation:
1. Heirs of husband: Wife and four children.
2. Value of assets in probate estate -- -- $110,000
3. Secured debts (i.e., debts secured by
mortgage, assignment, etc.) --_ ------ 30,000
4. Unsecured debts (i.e., open notes, accounts
payable, etc.) and costs of administration ---.---. 20,000
5. Maintenance items requested and received
by widow --------_- 10,000
Dower would be one-third of $70,000 (item 2 minus 3 and 5),
or $23,333. A child's share that the widow could take instead
of dower would be one-fifth of $50,000 (item 2 minus 3, 4, and
5), or $10,000. If there were only one child, a child's share
would be $25,000 (one-half of $50,000). Or if there were no
unsecured debts and costs of administration, and only one child,
a child's share would be $35,000.
The widow's share of her husband's estate, therefore, may
include the following:
1. Property of the kind described in III.
2. Dower or a child's share.
3. Maintenance items.

SIn addition to property in the probate estate, one-third of the real
property conveyed by the husband, estate owner, without the wife's relin-
guishment of dower would also be included. For simplicity of presentation
reference to this kind of property has been omitted since it is not usually
found in connection with an estate.
2 In a 1948 decision the Florida Supreme Court ruled that the family
allowance should be deducted from the probate estate in computing dower.
Following the logic of this decision, it seems that the other two maintenance
items listed should also be deducted.







For the purposes of illustration, assume that the widow with
four children, whose situation was described in the preceding
paragraph, elected to take dower. Assume, also that she received
the following kind of property described in III when her husband
died:
1. Homestead (life estate) $-- ---- (25,000)
2. Life insurance -- ----_-_- ------ 10,000
3. Bank account (formerly in the name of
husband or wife) _.....$...............-__..--- --.. $ 2,000
4. U. S. Government Bonds (formerly registered
in the name of husband or wife)-- -- 5,000

TOTAL-Not including value of life
estate in homestead ---- $ 17,000

Then a summary of what she would receive from her husband's
total estate would be as follows:
1. Homestead (life estate) $-------- (25,000)
2. Property of kind described in III --- 17,000
3. Dower ____---------------- 23,333
4. Maintenance items __--- 10,000

TOTAL-Not including value of life
estate in homestead $ 50,333

Each child may receive:
1. One-fourth interest in the homestead upon the death of
the widow.
2. Property of the kind described in III.
3. An equal share with the other children of the remainder
of the probate estate after deducting dower or a child's
share for the widow, secured and unsecured debts, costs
of administration, and maintenance items.
Using again the example of the widow and four children in
which the widow elected to take dower, and assuming that the
husband had owned four $100 U. S. Government Bonds registered
in the name of himself or each child, the property received by
each child would be as follows:
1. One-fourth interest in homestead at death of widow.
2. U. S. Government Bond $-____ ------ 100
3. One-fourth of probate estate remaining after de-
ducting dower, secured and unsecured debts, and
maintenance items, of $26,667 ($110,000 probate
estate minus $23,333 dower minus $30,000 secured






debts minus $20,000 unsecured debts minus $10,000
maintenance items) ------------ 6,666
TOTAL-Not including value of interest
in homestead ------$6,766

Widow
If a man dies without a will leaving a widow and no children
or other lineal descendants (i.e., grandchildren, great grand-
children, and so on), his widow is entitled to all of his probate
estate after deducting secured and unsecured debts and main-
tenance items requested and received by the widow during
probate (24). However, she has the right to elect dower and
may do so if unsecured debts are great in relation to the value
of the assets in the probate estate. For example, assume the
following situation:
1. Heir: Widow with no children.
2. Value of assets in probate estate .-------------.- $110,000
3. Secured debts ------.----- --------- 30,000
4. Unsecured debts ---------------------------- 60,000
5. Maintenance items ----------------------- 5,000

If the widow did not elect dower, she would receive from her
husband's probate estate $15,000 (items 2 minus 3, 4, and 5),
and in addition maintenance items amounting to $5,000 (item
5). If she were to elect dower, she would receive one-third of
$75,000 (items 2 minus 3 and 5), or $25,000 and in addition
maintenance items of $5,000 (item 5)13. If the widow were to
elect dower, only $50,000 worth of assets ($110,000 minus
$25,000 dower minus $5,000 maintenance items minus $30,000,
secured debts) would be available to pay unsecured debts of
$60,000. Those debts would be paid that have priority in the
order of payment as set forth in the Florida Statutes (25).
In addition to the share she receives from her husband's
probate estate the widow also may receive property of the kind
discussed in III. In this connection it should be noted that upon
the death of a husband with a wife and no children, the widow
becomes full owner of the homestead-not just an owner of the
right to use the homestead during her lifetime.

This example assumes that the maintenance items assigned to the
widow have priority in the order of payment over other unsecured debts
and costs of administration, some of which will remain unpaid because of
lack of assets for payment.







Widower and Children
If a wife dies without a will leaving a husband and children,
the husband and children will share equally in the following:
the wife's probate estate less secured and unsecured debts and
costs of administration (26). In addition, of course, they may
receive property of the kind described in III.
It should be noted that, unlike the surviving wife, the wid-
ower is not entitled to either dower or maintenance items.

Widower
If a wife dies without a will, leaving a husband and no chil-
dren or other lineal descendants, the husband becomes her sole
heir (27). As her only heir, the husband will receive all of the
wife's probate estate less secured and unsecured debts includ-
ing costs of administration. In addition he may be entitled to
property of the kind described in III.

Children
When a parent dies without a will leaving only children
as heirs, the children will receive equal shares in the remainder
of the parent's probate estate after deducting secured and un-
secured debts and costs of administration (28). Each child may
also receive property of the kind described in III.

Grandchildren
An estate owner may die survived by grandchildren who are
children of a deceased child of the owner. These grandchildren
will inherit their parent's share of their grandparent's estate
(29). For example, assume the following situation:
1. Heirs: two children of the estate owner, and three chil-
dren of a deceased son of the estate owner.
2. Net value of probate estate after making appropriate de-
ductions: $150,000.
Each child of the estate owner would inherit $50,000, and each
grandchild would receive one-third of what his father would
have received if he had lived, or $16,667 (one-third of $50,000).

Other Heirs (30)
An estate owner may die without a wife, children, or other
lineal descendants. His probate estate, after making appropriate
deductions for debts, would go into equal shares to his father
and mother or to the survivor of them. If his father and mother







were not alive, his estate would go to his (or her) brothers and
sisters and the descendants of deceased brothers and sisters. If
there were no brothers or sisters or their descendants, the estate
would go to more remote relatives as provided by law.

V. MAKING A WILL
Equitable Treatment of Heirs
The provisions of a will can take care of many of the prob-
lems associated with the distribution of an estate for inheritance
purposes. Some of these problems are suggested in II. Of par-
ticular importance is the need for treating the heirs fairly. It
is not uncommon for the widow's part to be inadequate even
though she elects to take dower instead of a child's share of the
estate of an owner who dies without a will. In this case a will
might provide her with a large enough share of the estate to
care for her needs. Another inequitable situation occurs when
an estate owner dies without a will leaving two or more children
-one of whom has remained at home and helped build up the
estate without adequate compensation for his efforts. Upon the
estate owner's death without a will, the child who remained at
home will get only an equal share in the estate with the other
children. In a will such a child could be given a larger share of
the estate to reward him for his efforts and devotion to the estate
owner. Similarly, when one or more heirs are to receive property
of the kind described in III, the estate owner may want to pro-
vide in his will that they receive less of his probate estate.

Widow's Right To Elect Dower
The widow of an estate owner may elect to take dower if she
is not satisfied with the share of the probate estate that she
would receive under the will (31). It is not likely, of course,
that she would elect dower if the value of her share under the
will is greater than the value of dower. A widow must take either
what is given to her under a will or dower-she can not have
both (32). If she elects to take dower instead of taking what
is willed to her, she can also ask for, and, with the approval of
the probate judge, receive one or more of the maintenance items
described in IV (33).

Qualifications for Person Making Will
and Kinds of Wills
Anyone who is at least 18 years old and of sound mind may
make a will (34). An oral will (also known as a noncupative







will) is valid in providing for the disposition of personal prop-
erty-if it is uttered by the maker during his last illness in the
presence of three witnesses and if it is proved in accordance
with the requirements of the law (35). A written will is valid
for the disposition of both personal property and real estate (36).

Formalities of Executing Written Will
The formalities of executing a written will are not compli-
cated. They involve the following (37):
1. The will must be in writing (38).
2. The testator (maker) must sign his will at the end there-
of, or some other person in his presence and at his di-
rection must sign the testator's name (39).
3. Two disinterested witnesses must be present at the sign-
ing of the will, or the testator must acknowledge to them
his signature on the will; and they in the presence of the
testator must sign as attesting witnesses (40). A witness
should not be a person designated in the will to receive
a share of the estate.14
4. The witnesses do not need to know what is in a will; they
simply need to know that it is the testator's will (41).
5. No particular form of words is necessary to the validity
of a will if it is executed in accordance with the foregoing
formalities.

Information Attorney Needs from Estate
Owner To Help in Preparing Will
Although they must be followed carefully, the formalities
of execution are a minor part of the job of making a will. The
real job is to think through the objectives the owner desires to
accomplish in distributing his estate and decide upon the pro-
visions to be included in the will that will achieve these objec-
tives. Some of the possible objectives are suggested in II. For
example, the estate owner may want to provide equitable treat-
ment-which is not necessarily equal treatment-for his heirs;
he may want to minimize estate taxes, designate his executor,
prevent the uneconomic fragmentation of a business, and so on.

"The statute on this point, Fla. Stat. Sec. 731.07(5), reads as follows:
"All devises and bequests to subscribing witnesses are void unless there
are at least two other disinterested subscribing witnesses to the will. If
a subscribing witness would be entitled to any share of the estate of the
testator in case the will were not established, he shall take such proportion
of the devise or bequest made to him in the will as does not exceed the
share of the estate which would be distributed to him if the will were
not established."







An attorney's services are needed to suggest objectives that may
be overlooked by the estate owner and to draft the will so that
it will accomplish the objectives. The attorney can be more
efficient in doing his job and time can be saved if in the first
meeting with his attorney the estate owner has:
1. A tentative list of what he considers to be his objectives.
2. A tentative list of names and addresses of those who are
to receive under the will together with the specific prop-
erty or part of the estate to go to each.
3. The name and address of the person he desires to serve
as executor of his will. It is not a bad idea also to include
the name of an alternate executor to act in place of the
first named executor if he is unable to serve. In general,
a person is qualified for appointment as executor or ad-
ministrator if he or she is 21 years of age, of sound
mind, a citizen of the United States, and a resident of
Florida (42). A non-resident of Florida can qualify if
he or she is a parent, brother, sister, son, daughter, uncle,
aunt, nephew, or niece of the deceasd or is otherwise
related as provided in the Florida Statutes (43). A resi-
dent personal representative who becomes a non-resident
while serving as administrator or executor may continue
to serve by following certain requirements set forth in
the law. A person is not qualified to serve who has been
convicted of a felony or who from sickness is incompetent
to discharge the duties of a personal representative.
4. If there are minor children, the name and address of a
guardian. It might also be desirable to have the name
of an alternative guardian.
5. An itemized list of the assets and liabilities of the estate
owner.
Estate owners may be reluctant to provide their attorney with
item 5 information. A will can be prepared without such in-
formation. In general, however, if an attorney is to be most
effective in preparing a will to meet the estate owner's objec-
tives, he should have a detailed list of the assets and liabilities.

Changing a Will
A will may be changed by preparing a new will or by adding
what is known as a codicil (an amendment) to an old will. In
executing a new will or a codicil the same formalities should be
followed as were described above for the execution of the origi-
nal will. The new will or codicil should state that it revokes
or alters the old will (44).







Breaking a Will
A will that has been properly drawn and executed is difficult
to break since there is a strong inclination on the part of the
courts to sustain a will if at all possible. The usual bases for
will contests are: (a) the testator was subject to undue influence,
(b) the testator was of unsound mind, (c) the will is a forgery,
(d) the proper formalities were not followed in making the will.

VI. ADMINISTRATION OF AN ESTATE
Regular Administration Proceeding
Every probate estate goes through a regular administration
proceeding, unless it comes under the exceptions provided for
small estates and the estates of owners who have been dead
for more than three years (45). This is true regardless of
whether or not there is a will. The county judge has jurisdiction
over the proceedings (46). Some of the major steps included in
a regular proceeding are as follows (47):
1. Production and proof of will if there is one.
2. Designation of personal representative (executor or ad-
ministrator).
3. Posting of bond by personal representative. This require-
ment may be waived in a will and thereby save probate
costs.
4. Taking possession of estate by personal representative.
5. Publication of notice to creditors.
6. Filing of estate inventory by personal representative.
7. Appraisal of value of property in estate by appraisers
appointed by county judge.
8. Assignment of dower and maintenance items if requested.
9. Payment of expenses of administration and claims against
estate.
10. Distribution of balance of estate to heirs.
11. Annual and final reports of the personal representative.
Because of the number of steps and the need for giving due
notice to interested parties in connection with many of the steps,
a considerable amount of time is required for a regular probate
proceeding. In an ordinary, uncomplicated estate, administration
may require about a year. On the other hand, if the estate set-
tlement is complicated and especially if conflicts and lawsuits
arise between interested parties, several years may pass before
administration is completed. If an extended period of time is
likely to be required, an estate owner, through insurance or






otherwise, may want to see to it that his wife and other de-
pendents are provided with adequate funds to support them until
administration is complete.

Limited Proceeding or
Administration Unnecessary (48)
Property of the kind described in III does not go through
administration. As previously stated, it does not become part
of a probate estate and its devolution is not controlled by laws
that govern the distribution of property in such an estate. The
rest of an estate owner's property constitutes his probate estate.
Many probate estates may be excepted from part or all of
the steps in a regular administration proceeding. The excep-
tions include what might be termed a "limited proceeding" and
"administration unnecessary." Both exceptions apply to small
estates and to estates where the owner has been dead for at
least three years. Both also apply to an estate regardless of
whether it is willed or not.
Under the "limited proceeding" exception, the county judge
is authorized to use his discretion in dispensing with any steps
in a regular administration when such steps are merely pro-
cedural or administrative and do not affect the substantial rights
of the heirs and creditors (49). The exception can be applied:
1. Where the estate owner has been dead for more than
3 years, or;
2. When the estate has a gross value of not more than
$3,000, "exclusive of the property exempt under the con-
stitution and statutes of the state." The exemption in-
cludes the homestead and $1,000 worth of personal prop-
erty that an estate may qualify for if its owner was head
of a family (50).
Under the "administration unnecessary" exception to probate
proceedings, the county judge may dispense with the admin-
istration of an estate in three different situations (51). These
are as follows:
1. When the estate owner died "a resident of this state and
the entire estate is exempt from claims of creditors under
the constitution and statutes of the state." As indicated
above, the exempt property may include a homestead and
personal property up to $1,000 in value that an estate
may qualify for if its owner was head of a family.
2. When the estate owner died: (a) a resident or non-resi-
dent of the state; (b) the estate is not indebted; (c) the
estate in the judgment of the county judge does not ex-







ceed in the aggregate $5,000 in value in this state, ex-
clusive of property exempt under the constitution and
statutes of the state; and (d) there is a sole heir or
surviving spouse, or the surviving spouse, if any, and all
the heirs agree upon the distribution of the estate.
3. When the estate owner: (a) has been dead more than 3
years; (b) no letters testamentary or letters of admin-
istration have been issued on his estate15, and his last will
and testament, if any, has not been admitted to probate
in this state or elsewhere; (c) there is a sole heir or
surviving spouse, or the surviving spouse, if any, and
all heirs agree upon the distribution of the estate.


VII. ESTATE TAXES
Tax Definitions
An estate for tax purposes is considerably different from
an estate for probate. In general the gross estate for tax pur-
poses includes both probate property and property of the kind
described in III10 (52). A brief description of other estate tax
terminology one must know to understand the effect of estate
taxes on an estate is as follows:
Adjusted gross estate: The gross estate less deduc-
tions allowed for funeral and administration expenses,
claims against the estate, and losses from casualty or
theft during administration (56).
Taxable estate: The adjusted gross estate less allow-
able charitable deductions, an exemption of $60,000, and
the marital deduction (57).17

"At the beginning of an administration proceeding, letters testament-
ary are issued by the county judge for an estate with a will and letters
of administration are issued for an estate without a will.
There are a number of exemptions to this general rule that have
been omitted from the discussion for simplicity of presentation. For exam-
ple, jointly owned property will not be included in the gross estate to the
extent the survivor receiving such property contributed to its acquisition
out of his or her own independent funds that have never been received
from the deceased, (53) and life insurance payable to a named beneficiary
will not be included if the insured estate owner, at the time of his death,
did not possess any of the incidents of ownership in the policy such as
the right to change beneficiaries or the right to cancel or borrow on the
policy (54). On the other hand, any property transferred by the estate
owner during his lifetime without adequate consideration that qualifies
as a gift in contemplation of death will be included in his gross estate
(55). The reader who thinks his estate might include property of this
kind and who wants it taken into account in planning the disposition of
his estate should consult his attorney.
"Treasury Regulations describe the taxable estate as the gross estate
less deductions listed above in describing the adjusted gross estate, less







Maximum marital deduction: One-half of the adjusted
gross estate (58).

Tax Exempt Estates
From the definition of a taxable estate it can be seen that
every estate owner is allowed an estate tax exemption of $60,000
(59). Thus, any estate owner whose adjusted gross estate is
properly determined and valued at less than $60,000 need not
worry about estate taxes, for there will be no taxable estate. In
fact the adjusted gross estate may exceed $60,000 in value with-
out estate taxes to the extent there are allowable charitable de-
ductions or the marital deduction. The marital deduction in-
cludes property passing from one spouse to another up to the
maximum. It should be noted that the marital deduction can be
less but not more than the maximum as defined. Thus, an estate
owner who arranged his affairs so that his wife would get prop-
erty equal to the maximum marital deduction could have an ad-
justed gross estate of as much as $120,000 free from estate
taxes.

Large Estates
Owners of large estates may wish to take appropriate steps
to minimize estate taxes. The importance of this is suggested by
the following table showing the amount of taxes on taxable
estates of different sizes (60).
Taxable Estate Amount of Tax
$ 50,000 $ 7,000
100,000 20,700
250,000 65,700
500,000 145,700
1,000,000 325,700
2,000,000 753,200
5,000,000 2,468,200
10,000,000 6,088,200
A number of tax saving measures are available to the large
estate owner. These include taking advantages of the maximum
marital deduction allowed, tax free gifts, allowable charitable
deductions, certain kinds of trust arrangements, and others.
Both the maximum marital deduction and tax free gifts are
measures commonly used to save estate taxes. The nature of the
maximum marital deduction has been briefly described above.

allowable charitable deductions, an exemption of $60,000, and the marital
deduction.







Tax free gifts can be made by an estate owner and his spouse
within the exemptions from gift taxes provided by law. When
tax free gifts are made, they reduce the amount in an estate
and in turn the amount of estate taxes.
Each spouse has a lifetime gift tax specific exemption of
$30,000 (61) for himself and an annual exclusion of $3,000 for
each donee (62). The amount of the lifetime specific exemption
may be given tax free in one year to one or more persons or it
may be given over a period years. In addition a person may
give tax free up to $3,000 a year to any one person under the
annual donee exclusion. Thus, a donor might give tax free to
one person all or part of the donor's lifetime specific exemption
of $30,000 and in addition up to $3,000 each year.
An estate owner and his wife may treat gifts the estate
owner makes as coming one-half from the estate owner and
one-half from the spouse (63). For example, during a 10-year
period an estate owner and spouse with five children who have
not used up any of their lifetime gift tax-specific exemption
might give to the children free of gift taxes as much as $60,000
plus $6,000 a year for each child. During the 10-year period
this would amount to a total of $360,000.
The importance of making provision for the maximum mari-
tal deduction and for tax free gifts is suggested by the follow-
ing example. Assume the following information concerning an
estate:
1. Gross estate of $800,000, including $50,000 homestead and
$50,000 insurance payable to wife.
2. In addition to wife, estate owner has five children.
3. Secured debts amount to $75,000 and unsecured debts are
$50,000 including funeral and administration expenses.
If there were no provision for the maximum marital deduction
or gifts and the wife elected to take dower, the amount of estate
taxes would be $115,833. On the other hand if provision had
been made in a will for the maximum marital deduction, the
estate tax would have been $74,500. If provisions were made
for both the maximum marital deduction and gifts to the chil-
dren over a 10-year period of as much as $360,000, the estate
tax would have been $20,280. Of course, some estate owners may
not want to give up as much as $360,000 from a $800,000
estate. For example, in so doing an estate owner could lose
control of his business. This possibility can be avoided by in-
corporating the business and giving to the children only 49 per-
cent of the stock-thereby retaining 51 percent of the stock and
control of the business in the hands of the estate owner.







In addition to being used to protect an improvident heir as
described in Section II, subsection 7, the trust arrangement can
be used to eliminate a "second" tax on our estate owner's prop-
erty when his heir dies (64). If property is left outright to an
heir, it usually will be taxed as part of his estate when he dies,
if he still has it at that time. On the other hand there will be no
estate tax on the property when the heir dies if it is left for his
benefit in a trust that meets the requirements of the law. The
key requirement is that the heir must not control the trust. For
example, a satisfactory trust would be one which provides that
the trustee shall distribute to the heir the income from the trust
property and as much of the trust property itself as he deems
desirable for the heir's proper maintenance; and that upon the
heir's death the property remaining in trust shall go to designat-
ed persons. Because of the complexity of the law of trusts, it
would not be useful to go into detail here. An estate owner who
thinks he might want to avoid second generation or "double"
taxation on his property by bequeathing his property in trust
should consult an attorney. To illustrate the tax saving that
might be realized, assume the following situation:
1. An elderly woman whose husband is dead and who wants
to leave all of her property to one son.
2. An adjusted gross estate of $400,000.
If all of the estate were left outright to the son, who died more
than 10 years after his mother with the full amount of his
mother's adjusted gross estate (after taxes) that he received
intact, the estate taxes would be as follows:18
1. Tax on mother's estate $94,500
2. Tax on son's estate 64,350
On the other hand if the mother had left the property in trust
for her son as suggested above, there would have been no tax
when the son died.

VIII. Summary
Some of the advantages of making- a will and the conse-
quences of not doing so are outlined in this publication. Gen-
erally, the advantages will outweigh the trouble and expense in-
volved in preparing a will.
Frequently, much more than the preparation of a will is
involved in arranging for the proper handling and distribution

In this example it is assumed that: the son's estate at his death con-
sisted only of what he received from his mother's estate ($400,000 less
estate taxes of $94,500); the son had no other estate or debts at his death;
he died without a wife, so that there would be no marital deduction.







of an estate. Moreover, this bulletin attempts only to give some
of the highlights connected with the preparation of a will. In
arranging for the disposition of his estate, therefore, a person
would be wise to employ the services of an attorney who is
competent in the field.
A will should be reviewed and revised periodically as a per-
son's financial and family situation changes. It should be ac-
companied by a complete and up-to-date list of a person's assets
and liabilities. Such a list will be of great value to an executor
in assembling assets and in taking care of debts during the
period of administration. In order to be of most value to the
executor the list should give enough detailed information to en-
able the executor to identify and locate both assets and liabilities
of the estate. It would be desirable also for the estate owner to
include in the list any suggestions he might have for the execu-
tor concerning the manner in which the assets and liabilities
should be handled during the period of administration. Although
such suggestions would not be binding on the executor unless
set forth as instructions in the will or unless required by
Florida law, they should enable the executor to do his job better.

Citations
1. FLA. STAT. 732.44 (1963) ; Rawlins v. Rawlins, 18 Fla. 345
(1881).
2. Black, Lifetime and Testamentary Estate Planning (pt. 1),
4 U. FLA. L. REV. 6 (1951).
3. FLA. STAT. 731.23 (1963) ; In re Slawson's Estate, 41 So.
2d 324 (Fla. 1949); Jetter v. Haley, 143 Fla. 231, 196 So.
421 (1940).
4. FLA. STAT. 744.13(1) (1963).
5. FLA. STAT. 744.13(2) (1963).
6. OP. ATT'Y GEN. FLA. 062-30 (Feb. 9, 1962).
7. FLA. STAT. 744.35 (1963).
8. FLA. STAT. 744.14, .35 (1963).
9. Sloan v. Sloan, 73 Fla. 345, 74 So. 407 (1917).
10. FLA. STAT. 222.13 (1963).
11. Andrews v. Andrews, 155 Fla. 654, 21 So. 2d 205 (1945).
12. Colclazier v. Colclazier, 89 So. 2d 261 (Fla. 1956); O'Con-







nell v. O'Connell, 45 So. 2d 882 (Fla. 1950); Knapp v.
Frederickson, 148 Fla. 311, 4 So. 2d 251 (1941); Hunt v.
Covington, 145 Fla. 706, 200 So. 76 (1941) ; Bailey v. Smith,
89 Fla. 303, 103 So. 833 (1925) ; English v. English, 66 Fla.
427, 63 So. 822 (1913).
13. In re Briley's Estate, 155 Fla. 798, 21 So. 2d 595 (1945).
14. For a comprehensive treatment of the law relating to a
homestead for inheritance purposes see Crosby & Miller,
Our Legal Chameleon, The Florida Homestead Exemption
(pts. 1-5), 2 U. FLA. L. REV. 12, 52, 77, 219, 346, (1949).
15. FLA. STAT. 731.05 (1963) ; Moorefield v. Byrne, 140 So. 2d
876 (3rd D.C.A. Fla. 1962) ; Efstathion v. Saucer, 158 Fla.
422, 29, So. 2d 304 (1947); Brickell v. DiPietro, 145 Fla.
23, 198 So. 806 (1941); Spitzer v. Branning, 139 Fla. 259,
190 So. 516 (1939).
16. FLA. STAT. 731.27 (1963); In re Rothman's Estate, 104 So.
2d 607 (3rd D.C.A. Fla. 1958) Wagner v. Moseley, 104 So.
2d 86 (2nd D.C.A. Fla. 1958); Efstathion v. Saucer, 158
Fla. 422, 29 So. 2d 304 (1947).
17. Jetter v. Haley, 143 Fla. 231, 196 So. 421 (1940).
18. FLA. CONST. art X, 7.
19. FLA. STAT. 731.05, .23 (1963); Coral Gables First Nat'l
Bank v. Hart, 20 So. 2d 647 (Fla. 1945).
20. FLA. STAT. 731.23, .34 (1963).
21. FLA. STAT. 731.36, 733.20(1) (1963); Levine v. Feuer,
152 So. 2d. 784 (3rd D.C.A. Fla. 1963); In re Anderson's
Estate, 149 So. 2d 65 (2nd D.C.A. Fla. 1963); Youngelson
v. Youngelson's Estate, 114 So. 2d 642 (3rd D.C.A. Fla.
1959); In re Gilbert's Estate, 160 Fla. 528, 36 So. 2d 213
(1948).
22. FLA. STAT. 731.34 (1963); In re Gilbert's Estate, 160 Fla.
528, 36 So. 2d 213 (1948).
23. FLA. STAT. 731.23, 733.20 (1963).
24. FLA. STAT. 731.23 (1963) ; In re Saurez's Estate, 145 Fla.
183, 198 So. 829 (1941); Jetter v. Haley, 143 Fla. 231, 196
So. 421 (1940) ; In re Stephan's Estate, 142 Fla. 88, 194 So.
343 (1940).
25. FLA. STAT. 733.20 (1963).








26. FLA. STAT. 731.23(1), 733.20 (1963).
27. FLA. STAT. 731.23(2) (1963).
28. FLA. STAT. 731.23(3) (1963).
29. FLA. STAT. 731.25 (1963); Broward v. Broward, 96 Fla.
131, 117 So. 691 (1928).
30. FLA. STAT. 731.23 (1963).
31. FLA. STAT. 731.34 (1963); Barkley v. Barkley, 314 F.2d
188 (5th Cir. 1963) ; In re Malone's Estate, 54 So. 2d 248
(Fla. 1951) ; Murphy v. Murphy, 125 Fla. 855, 170 So. 856
(1937); Catlett v. Chestnut, 100 Fla. 1146, 131 So. 120
(1931); Milam v. Davis, 87 Fla. 916, 123 So. 668 (1929);
Herzog v. Trust Co. of Easton, 67 Fla. 54, 64 So. 426
(1914).
32. In re McMillan's Estate, 158 Fla. 898, 30 So. 2d 534 (1947).
33. FLA. STAT. 731.36, 733.20 (1963).
34. FLA. STAT. 731.04 (1963) ; Marston v. Churchill, 137 Fla.
154, 187 So. 762 (1939); Tonnelier v. Tonnelier, 132 Fla.
192, 181 So. 150 (1938) ; Gardiner v. Goertner, 110 Fla. 377,
149 So. 186 (1932) ; Mulford v. Central Farmer's Trust Co.,
99 Fla. 600, 126 So. 762 (1930); Hamilton v. Morgan, 93
Fla. 311, 112 So. 80 (1927); Newman v. Smith, 77 Fla.
633, 667, 688, 82 So. 236 (1919).
35. FLA. STAT. 731.06, 732.39, .40 (1963).
36. FLA. STAT. 731.05, .07 (1963).
37. FLA. STAT. 731.07 (1963).
38. McLead v. Dell, 9 Fla. 451 (1861).
39. In re Lomineck's Estate, 155 So. 2d 561 (3rd D.C.A. Fla.
1963); In re McNeil's Estate, 39 So. 2d 801 (Fla. 1949);
Watts v. Newport, 149 Fla. 181, 6 So. 2d 829 (1942) ; Zieg-
ler v. Brown, 112 Fla. 421, 150 So. 608 (1933).
40. In re Watkins' Estate, 75 So. 2d 194 (Fla. 1954); Trotter
v. Van Pelt, 144 Fla. 517, 198 So. 215 (1940).
41. In re Lomineck's Estate, 155 So. 2d 561 (3rd D.C.A. Fla.
1963); Mulford v. Central Farmers' Trust Co., 99 Fla. 600,
126 So. 762 (1930).
42. FLA. STAT. 732.45 (1963).







43. FLA. STAT. 732.47 (1963).
44. FLA. STAT. 731.13 (1963).
45. FLA. STAT. 735.01, .04 (1963).
46. FLA. STAT. 732.01 (1963).
47. FLA. STAT. chs. 732-734 (1963).
48. FLA. STAT. ch. 735 (1963).
49. FLA. STAT. 735.02, .03 (1963).
50. FLA. CONST. art. X, 1 (1963).
51. FLA. STAT. 735.04 (1963).
52. Treas. Reg. 20.0-2, 20.2031-20.2044 (1958).
53. Treas. Reg. 20.2040-1 (1958).
54. Treas. Reg. 20.2042-1 (1958).
55. Treas. Reg. 20.2035-1 (1958).
56. Treas. Reg. 20.2056(c)-1 (1958).
57. Treas. Reg. 20.0-2, 20.2051-20.2056 (1958).
58. Treas. Reg. 20.2056(c)-1 (1958).
59. Treas. Reg. 20.2052-1 (1958).
60. Treas. Reg. 20.2001-1 (1958).
61. Treas. Reg. 25.2521-1 (1958).
62. Treas. Reg. 25.2503-2 (1958).
63. Treas. Reg. 25.2513-1 (1958).
64. Treas. Reg. 20.2041-1 to 20.2041-3 (1958).









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