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reason of the transfer to her of property in satisfaction of
statutory dower in excess of any tax liability incurred by reason
of her receipt of mesne profits. The exclusion is also
consistent with the longstanding solicitude of the Florida
legislature towards the economic interests of the surviving
spouse that has been repeatedly implemented by the Florida
Supreme Court. See, e.g., Via v. Putnam, 656 So. 2d 460 (Fla.
1995); In re Malone’s Estate, 54 So. 2d at 249; Pawley v. Pawley,
46 So. 2d 464 (Fla. 1950); Catlett v. Chesnut, 131 So. at 121; In
re Estate of Donner, 364 So. 2d 742 (Fla. Dist. Ct. App. 1978).20
The Florida elective share possesses the same legal and
economic characteristics as statutory dower and real property. A
surviving spouse's right to her elective share arises from local
law, vests at decedent's death, Fla. Stat. Ann. sec. 732.201
(West 1995), and is similarly subject to certain limitations, see
e.g., Fla. Stat. Ann. sec. 732.207 (West 1995) (elective share
calculated net of decedent's debts). The surviving spouse who
elects to take her Florida elective share enjoys, for purposes of
payment of her share, the same precedence over other estate
beneficiaries as was enjoyed by a widow who elected to take
statutory dower. Via v. Putnam, supra at 466.
20 See G.C.M. 32485 (Jan. 15, 1963) (referring to the
solicitude of State legislatures for the rights of surviving
spouses and expressing the view that exclusion of statutory dower
under 1954 Code is consistent with the exclusion in practice
under the 1939 Code).
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