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she was the only beneficiary and personal representative of the
estate and she needed funds. He believed that the claims against
the estate, not including those made by respondent, could be paid
from the Peoples State Bank account. His testimony and that of
the revenue agent show that the funds initially deposited in the
accounts at C&S were from Mr. Riffe's estate.
Petitioners suggest that Mrs. Pert owned the contents of the
safe deposit boxes (and the other items in the inventory) with
Mr. Riffe as tenants by the entireties. We disagree. There is
no tenancy by the entireties between spouses if a surviving
spouse has no control over a safe deposit box, even if the
surviving spouse had access to it. Bechtel v. Estate of Bechtel,
330 So. 2d 217 (Fla. Dist. Ct. App. 1976). Mrs. Pert had neither
access to nor control of the safe deposit boxes. Also, Mrs. Pert
did not claim that she owned the cash or other property with Mr.
Riffe as tenants by the entireties in the Preliminary Notice and
Report filed with the Florida Department of Revenue.
b. Whether Respondent's Claim Arose Before Mr. Riffe's
Estate Transferred Assets to Mrs. Pert
To establish liability under Fla. Stat. Ann. section
726.106(1) (West 1988), respondent must prove that respondent's
claim arose before Mr. Riffe's estate transferred assets to Mrs.
Pert.
Petitioners contend that respondent's claim had not arisen
when the transfers were made because respondent had not yet
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