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733.805(1) (West 1995), just as statutory dower took such
precedence. In re Malone’s Estate, 54 So. 2d 248, 249 (Fla.
1951); Murphy v. Murphy, 170 So. 856, 874 (Fla. 1936); Catlett v.
Chesnut, supra at 121. Under Fla. Stat. Ann. sec. 733.805(1)
(West 1995), “payment of debts, estate and inheritance taxes,
family allowances, exempt property, elective share charges,
expenses of administration, and devises” are to be paid, in the
absence of specific provision in decedent’s will, or designation
of funds or property to be used, first from property not disposed
of by the will and then, in turn, by residuary devises, “Property
not specifically or demonstratively devised”, and last by
specific or demonstrative devises.8
Consistent with Fla. Stat. Ann. sec. 733.805(1) (West 1995),
and the substantively identical legal characteristics of the
Florida elective share and its predecessor, statutory dower, the
Florida Supreme Court has interpreted the Florida elective share
as effectively entitling the surviving spouse to the same
longstanding legislative favor and senior status relative to
8 Fla. Stat. Ann. sec. 733.805(1) (West 1995) honors
provisions in a will for payments or transfers of assets in
satisfaction of an elective share prior to the scheme described
in the text. Respondent concedes that property passing pursuant
to such provisions would be excluded from the subchapter J
distribution rules as a sec. 663(a)(1) specific bequest.
Decedent made no such provisions in his will for payment of the
elective share, although the Probate Court, in its Agreed Order,
did include in petitioner’s elective share the assets purportedly
devised to petitioner under the will.
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