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years of acrimonious litigation between her and Mr. Deutsch in 2
divisions of the Palm Beach County Circuit Court over the amount
of petitioner's elective share, the timing of its payments, and,
ultimately, whether such payment would cause petitioner to suffer
the entire Federal income tax impact of the estate's 1989 DNI.
On May 26, 1989, the personal representatives filed a
“Petition for Determination of Elective Share” with the Probate
Court. The personal representatives asked the Probate Court to
defer payment of petitioner's elective share, pursuant to Fla.
Stat. Ann. sec. 732.214 (West 1995), until after they had filed
the estate tax return, which was due upon the expiration of an
extension on December 22, 1989. Petitioner's answer of June 16,
1989, requested the Probate Court to compel immediate payment.
Several concerns, some based on incomplete and erroneous
information, impelled petitioner and her attorneys to request
prompt payment of her elective share. Petitioner's attorneys
correctly advised her that the elective share was not entitled to
participate in income of the estate and that, until the Probate
Court ordered payment of the elective share, she would not be
entitled to receive interest on the fund. But petitioner's
attorneys mistakenly believed that the estate was already liquid
at the time of petitioner's election, and thus could easily pay
the elective share without delay.
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