Donald Tobkin - Page 10

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          Estate of Bosch, 387 U.S. 456, 465 (1967); Cunningham v.                    
          Commissioner, T.C. Memo. 1994-474.  In this case, order No. 16 in           
          the final judgment stated:  "The Husband, shall, as an incidence            
          of support to the Wife, pay her attorney's fees, suit monies and            
          costs.  The Court specifically reserves jurisdiction for the                
          purpose of determining the amount of the fees, suit monies and              
          costs."  While this provision of the final decree does not                  
          expressly state that the obligation survives the death of Ms.               
          Seyler, it does contemplate continuing jurisdiction by the court            
          on the matter.                                                              
               Additionally, under Florida law, petitioner's obligation to            
          pay the attorney's fees of Ms. Seyler would have continued after            
          her death.  In Canakaris v. Canakaris, 382 So. 2d 1197, 1201                
          (Fla. 1980), the Florida Supreme Court stated:                              

                    Although the award of lump sum alimony is not dependent           
               upon a finding of a prior vested right, there does arise               
               upon the entry of a final judgment of a lump sum award a               
               vested right which is neither terminable upon a spouse's               
               remarriage or death nor subject to modification.  It may               
               consist of real or personal property, or may be a monetary             
               award payable in installments.  Jurisdiction may be                    
               expressly retained, however, to terminate lump sum alimony             
               installment payments upon a spouse's remarriage or death               
               when the parties agree to such a provision in a property               
               settlement agreement.  Further, jurisdiction may be retained           
               to enter periodic alimony if found necessary after such                
               termination of lump sum alimony installment payments. * * *            

          The Court has noted that the majority of State courts, including            
          those of Florida, have concluded that an award of attorney's fees           





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