4D08-2307-Boulis v. Blackburn

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State: Florida

Court: Florida Southern District Court

Docket No: 4D08-2307.op

Case Date: 08/05/2009

Plaintiff: 4D08-2307-Boulis

Defendant: Blackburn

Preview:DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA
FOURTH DISTRICT
July Term 2009

EFROSINI BOULIS a/k/a FRANCES BOULIS, Appellant, v. ACE J. BLACKBURN, JR., JOAN S. WAGNER, CHRIS A. ECONOMOU and GUS MORFIDIS, as Personal Representatives of the ESTATE of KONSTANTINOS BOULIS a/k/a GUS BOULIS, Appellees. No. 4D08-2307 [August 5, 2009] PER CURIAM. In this probate action, the trial court entered three orders determining the apportionment of estate taxes. Appellant, Efrosini "Frances" Boulis, the surviving spouse of the decedent, Konstantinos "Gus" Boulis, appeals those orders. We affirm the trial court's determination that appellant's elective share bear its proportional share pursuant to section 733.817(5)(f), Florida Statutes (2000). We also affirm the apportionment of taxes on the life insurance and the homestead property to the Class II recipients under section 733.817(5)(c), Florida Statutes (2000). The decedent died on February 6, 2001. In his will, he left nothing to appellant, from whom he was estranged, and devised the residuary of his estate, after payment of funeral expenses, taxes and creditors, to The Seafarer Acquisition Trust for the benefit of his two sons by appellant, his five nieces and nephews, and his two sons b y another woman. Article II of the will provides: All of the residue of my property of whatsoever kind and wheresoever situated (including all lapsed legacies and devises but expressly excluding any property over which I may have a power of appointment at the time of my death) which shall consist of the balance of my residuary estate ("Residuary Estate") after the payment of the taxes, if any, as

provided in Article III1, I give, devise and bequeath to the Trustees of THE SEAFARER ACQUISITION TRUST u/t/a/d March 16, 1999 (the "SEAFARER Trust"). Such bequest shall be held, managed, administered and distributed as set forth in the SEAFARER Trust. Article IV provides: I direct my Personal Representative to p a y out of the property which would otherwise become a part of the Residuary Estate, all estate, inheritance, transfer and succession taxes, including interest and penalties thereon, which may be lawfully assessed by reason of my death. I waive on behalf of my estate any right to recover any part of such taxes, interest or penalties from any person, including any beneficiary of insurance on my life and anyone who may have received from me or from my estate any property which is taxable as part of my estate. Appellant filed her request to take her elective share of the estate. Th e trial court approved it in 2003. Upon appellant's motion for summary judgment to establish the amount of her elective share, the personal representatives ("appellees") filed a cross motion for summary judgment requesting the trial court to determine the allocation of any federal estate tax to the elective share,2 the homestead property, and the decedent's life insurance. Appellant argues that certain probate code sections relieve her elective share of any liability for estate taxes. Section 733.817, Florida Statutes (2000), governs the apportionment of estate taxes. Subsections (5)(a), (5)(b), and (5)(c) apply to the apportionment of taxes on property passing under the decedent's will, property passing under the terms of any trust created in the decedent's will and homestead property, respectively. Subsection (5)(f) governs the apportionment of estate tax attributable to other properties and provides:
This reference to Article III is a mistake and refers to Article IV. Because appellant is not a citizen of the United States, she is not entitled to the marital deduction which would apply to the elective share under 26 U.S.C.A.

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