Remainder Interest

166 Florida cases classified under this topic · sorted by citation count · see the citation graph · browse and sort

• Sorrells v. McNally
  89 Fla. 457· Fla.· 1925-05-30 ·cited 151×
  The Florida Supreme Court reversed a trial court's decision that vested the residuary estate entirely in the widow Zeolide W. Flinn, holding instead that a grandson Charles Otto Flinn took a vested remainder interest in one-half the estate that passed to his mother Ruth Iona Sorr
• Aden E. Waterman v. Reola A. Higgins
  28 Fla. 660· Fla.· 1891-06-01 ·cited 123×
  The Florida Supreme Court affirmed a chancellor's decree dismissing a bill filed by heirs of Aden Waterman's first marriage seeking to cancel a deed he executed to his second wife during coverture. The court held that such deeds are valid in equity when made on meritorious consid
• Anderson v. Northrop
  30 Fla. 612· Fla.· 1892-06-01 ·cited 85×
  This case involves a dispute over an estate administered by Clarissa C. Anderson, who served as both executrix and life tenant under her deceased husband Andrew Anderson Sr.'s will. The remaindermen (heirs of Anderson Sr.'s daughters) sought an accounting and recovery of estate p
• Marshall v. Hewett
  156 Fla. 645· Fla.· 1945-12-07 ·cited 59×
  The Florida Supreme Court affirmed a trial court's construction of J. B. Hewett's will, holding that the testator intended to give his widow a life estate in all his property with broad management and control rights, rather than requiring the estate assets to remain under the exe
• Ansley v. Graham
  73 Fla. 388· Fla.· 1917-02-20 ·cited 52×
  A deed's description is sufficiently certain to identify the land if a surveyor can locate it by applying surveying rules and reference to named tracts and landmarks mentioned in the deed. The grantor's clear and specific intention, as expressed in the introductory clause naming
• Savage v. Parker
  53 Fla. 1002· Fla.· 1907-01-01 ·cited 43×
  The Florida Supreme Court reversed an interlocutory injunction granted ex parte against an executor accused of mismanaging estate cattle. The court held that the plaintiff's showing was insufficient under applicable law and that the injunction was granted without proper statutory
• Nell Weed v. Knox
  157 Fla. 896· Fla.· 1946-10-04 ·cited 40×
  Nell Weed appealed the dismissal of her bill seeking partition of real estate held in remainder following a life estate. The Florida Supreme Court affirmed the dismissal, holding that remaindermen cannot obtain compulsory partition among themselves during the existence of an outs
• Carroll & Assocs., P.A. v. Galindo
  864 So. 2d 24· Fla. 3d DCA· 2003-11-19 ·cited 39×
  Carroll & Associates obtained a judgment lien against a condominium owner's remainder interest and foreclosed on it at a sheriff's sale. The Galindos, who held a lease with an option to purchase, later acquired a life estate through specific performance and then obtained an assig
• Mosgrove v. Mach
  133 Fla. 459· Fla.· 1938-07-14 ·cited 38×
  This case involves the construction of Emil Mach's will regarding the disposition of his residuary estate. The Florida Supreme Court held that while Mrs. Mary Selina Mosgrove received a life estate in one-half of the residue with a power to sell and dispose of property, she did n
• Crutcher v. Joyce
  134 F.2d 809· 10th Cir.· 1943-03-16 ·cited 36×
  The court held that the order dismissing claims related to Ella's trust was appealable and should be reversed, while other dismissals were affirmed. The court also held that James W. Crutcher was not a proper party plaintiff as he lacked a vested interest in the trust.
• Furlong v. Leybourne
  138 So. 2d 352· Fla. 3d DCA· 1962-03-01 ·cited 32×
  In this declaratory decree action, the court addresses the respective liability of a widow (co-maker of a mortgage note) and her stepchildren (remainder interest holders in homestead property) for a non-purchase money mortgage debt. The court held that the widow, as an accommodat
• Mass. Audubon Soc'y, Inc. v. Ormond Vill. Improvement Ass'n OF Ormond
  152 Fla. 1· Fla.· 1942-11-20 ·cited 31×
  Martha Clarke's will devised a property known as Coacoochee Cottage to the "Trustees of Anderson and Price Memorial Building of Ormond, Florida," but the Ormond Village Improvement Association, which had constructed a building bearing the Anderson-Price Memorial name, claimed to
• Rosella Wagner v. Moseley
  104 So. 2d 86· Fla. 2d DCA· 1958-06-27 ·cited 29×
  Heirs of E.D. Moseley's estate sought to establish title to homestead property in Palm Beach County, Florida, arguing that the property passed as a life estate to the widow with remainder to the children. The appellants (heirs of the widow's second husband) claimed title by adver
• Smith v. State Farm Fire & Cas. Co.
  633 F.2d 401· 5th Cir.· 1980-12-22 ·cited 27×
  The court held that the district court did not abuse its discretion in excluding evidence of prior fires and did not err in concluding the trustee in bankruptcy was not an indispensable party.
• Commissioner OF Internal Revenue v. Est. of Harry A. Ellis
  252 F.2d 109· 3d Cir.· 1958-01-31 ·cited 26×
  The court held that only one-half of the residuary estate qualifies for the marital deduction because the widow's power to invade the corpus was limited by Pennsylvania law and she did not have the power to appoint the entire corpus in all events.
• Marsh v. Hartley
  109 So. 2d 34· Fla. 2d DCA· 1959-02-13 ·cited 24×
  The court affirmed the trial court's decision declaring void two deeds that attempted to convert John E. Hartley's homestead property from homestead status to an estate by the entireties, holding that Hartley did not abandon his homestead despite a four-year absence for employmen
• Butler v. Denton et a
  150 F.2d 687· 10th Cir.· 1945-07-13 ·cited 24×
  The court held that the federal court properly denied the motion to remand and the motion to dismiss, and that the state court judgment did not grant the plaintiff a remainder interest in the disputed fund.
• Sternberg v. Fla. Nat'l Bank of Jacksonville
  114 Fla. 580· Fla.· 1934-04-24 ·cited 24×
  The Florida Supreme Court reversed a trial court decree that subordinated a bequest of personal property to a trust provision, holding that both provisions of the testator's will can be harmonized according to his intent rather than applying a mechanical rule that the last provis
• Cottrell v. Commissioner OF Internal Revenue
  628 F.2d 1127· 8th Cir.· 1980-09-03 ·cited 23×
  A disclaimer of a remainder interest in a trust is not a taxable gift if made within a reasonable time after the interest becomes indefeasibly fixed, which occurs when the remainderman's interest is no longer subject to conditions precedent or subsequent, including the life tenan
• Keinath v. Commissioner OF Internal Revenue
  480 F.2d 57· 8th Cir.· 1973-05-08 ·cited 23×
  A disclaimer of a vested remainder interest subject to divestiture is considered timely if filed within a reasonable period after the death of the life beneficiary, and such a disclaimer is not a taxable gift.
• Clifton v. Clifton
  553 So. 2d 192· Fla. 5th DCA· 1989-10-12 ·cited 22×
  Dorothy Clifton appeals a trial court judgment that limited her interest in her late husband's homestead property to a life estate, with remainder interests passing to their two adult sons. The appellate court reversed, holding that the husband's will devised the fee simple to Do
• Hanson v. Denckla
  100 So. 2d 378· Fla.· 1956-09-19 ·cited 22×
  The Florida Supreme Court held that a trust created by Dora Donner involving intangible personal property was invalid under Florida law because the settlor's cumulative reservations of control—including a life estate, power to revoke and amend, power to control trustee administra
• Helvering v. Proctor
  140 F.2d 87· 2d Cir.· 1944-01-12 ·cited 22×
  The court held that the Tax Court correctly expunged deficiencies in estate taxes, finding that the trust principal should not be included in the gross estate under § 302(c) of the Revenue Act of 1926.
• Scott v. Fairlie
  81 Fla. 438· Fla.· 1921-04-04 ·cited 22×
  In this ejectment action, the Florida Supreme Court held that remaindermen under a deed creating a life estate and remainder interest could recover possession of property from subsequent purchasers, even though those purchasers had maintained adverse possession during the life te
• Est. of Floyd B. Faulkerson v. United States
  301 F.2d 231· 7th Cir.· 1962-03-28 ·cited 18×
  A federal court is not bound by a state court decree that was entered in an ex parte, non-adversary proceeding, especially when it contradicts state law and federal regulations, and was obtained to adversely affect the government's tax rights.
• Anemaet v. Martin-Senour Co.
  114 So. 2d 23· Fla. 2d DCA· 1959-07-03 ·cited 18×
  The Anemaets appealed a chancellor's decision that their remainder interest in rural property was not entitled to homestead exemption from a judgment creditor's levy. The court held that a deed reserving a life estate to the grantor creates only a remainder interest in the grante
• Tower v. Moskowitz
  262 So. 2d 276· Fla. 3d DCA· 1972-05-09 ·cited 16×
  A Florida appellate court affirmed a judgment that an elderly widow held a life estate in commercial property under her late husband's will and was entitled to back rent of $80 per month from her former daughter-in-law and a corporation that had occupied the premises since 1953 w
• Est. of Lela Barry Vardell v. Commissioner OF Internal Revenue
  307 F.2d 688· 5th Cir.· 1962-07-11 ·cited 16×
  The court held that the life estate received by the widow constituted consideration under § 2043(a), and the credit for this consideration should be applied against the value of the property includible in her gross estate.
• Commissioner of Internal Revenue v. Hofheimer's Estate
  149 F.2d 733· 2d Cir.· 1945-05-25 ·cited 16×
  The court held that the value of life estates and remainder interests in trusts created by the decedent are includible in his gross estate if enjoyment was subject to change through powers retained or relinquished in contemplation of death. The relinquishment of a power to alter
• Cutler v. Cutler
  994 So. 2d 341· Fla. 3d DCA· 2008-09-03 ·cited 15×
  Edward Cutler appeals an order exempting his sister Cynthia's inherited residence from their mother's creditors' claims based on homestead protection. The court affirms that the property retained homestead status while in trust but reverses the exemption, holding that the testato
• Maria de Las Mercedes Gomez Y Vivanco DeGARCIA v. Seiglie
  230 So. 2d 37· Fla. 4th DCA· 1970-01-05 ·cited 14×
  The court held that attorney's fees awarded to a plaintiff in an interpleader action may be assessed against the unsuccessful claimant, but fees for a co-defendant's attorney are generally not permissible absent statute, contract, or agreement.
• Hilton v. Kinsey
  185 F.2d 885· D.C. Cir.· 1950-11-16 ·cited 14×
  The court held that the codicil effectively revoked the will and that the testator's intent was to provide for his children and their issue, with charities taking only if no grandchildren were born.
• Hopkins v. McCLURE
  148 F.2d 67· 10th Cir.· 1945-03-10 ·cited 14×
• Lowrimore v. First Sav. & Tr. Co. of Tampa
  102 Fla. 740· Fla.· 1931-08-06 ·cited 13×
  The Florida Supreme Court reversed a lower court decision that awarded the entire trust estate remainder to the testator's half-brother. The court held that "next of kin" in the will referred to all blood relatives of equal degree (nephews and nieces of both full and half blood)
• Hubert v. Hubert
  622 So. 2d 1049· Fla. 4th DCA· 1993-07-28 ·cited 12×
  A decedent's homestead exemption inures to an heir's remainder interest, even when subject to a life estate held by a non-heir.
• United States v. Past
  347 F.2d 7· 9th Cir.· 1965-05-10 ·cited 12×
  The dissenting judge argues that the majority's method of calculating the value of the decedent's contribution to the trust is inequitable and misinterprets statutory provisions regarding consideration for transfers.
• Fiske v. Buder
  125 F.2d 841· 8th Cir.· 1942-02-16 ·cited 12×
  The court held that the district court had the power to hear the motion to vacate the commission allowance due to extrinsic fraud, and that the appellants were not barred by laches.
• Tankersley v. Davis
  128 Fla. 507· Fla.· 1937-03-24 ·cited 12×
  The Florida Supreme Court addressed the construction of two deeds made in 1924 that created life estates with remainder interests to determine whether an adopted child could inherit and whether the Rule in Shelley's Case vested fee simple title in one of the original grantees. Th
• Asa May v. May
  7 Fla. 207· Fla.· 1857-01-01 ·cited 12×
  This Florida Supreme Court case concerns the proper construction of a marriage settlement deed and the validity of an administrator's private sale of a reversionary interest in slaves. The court held that all children of the settlor's daughter—from both marriages—take equally in
• Alney Parramore v. Eudell Parramore
  371 So. 2d 123· Fla. 1st DCA· 1978-12-07 ·cited 11×
  The court held that the grantor's actions and words, despite not physically handing over the deeds, constituted symbolic and constructive delivery, vesting remainder interests in the grantees during his lifetime.
• Chance v. Buxton
  170 F.2d 187· 5th Cir.· 1948-11-03 ·cited 11×
  The court held that Mrs. West and Oliver were not indispensable parties whose presence would destroy diversity jurisdiction.
• Collinson v. Miller
  903 So. 2d 221· Fla. 2d DCA· 2005-04-13 ·cited 10×
  Sharon Collinson appeals a trial court judgment imposing a constructive trust on her homestead property in favor of her stepchildren Philip Miller III and Gloria Miller Daigh. The appellate court reversed, holding that the Miller children's claim for constructive trust was barred
• In re Est. OF S. Cyrus Lewis
  411 So. 2d 368· Fla. 4th DCA· 1982-03-31 ·cited 10×
  The Florida District Court of Appeal reversed a summary judgment that denied a widow standing to contest a will provision. The court held that while the widow, as personal representative, could not contest the will she was appointed to uphold, she did have standing as a beneficia
• Pannell v. Cont'l CAN Co., Inc.
  554 F.2d 216· 5th Cir.· 1977-06-20 ·cited 10×
  The court held that tax deeds, even if void, can serve as color of title for prescriptive title, and that the Soldiers' and Sailors' Civil Relief Act does not toll the prescriptive period for a career serviceman not handicapped by their service.
• Ramsay v. Cooper
  553 F.2d 237· 1st Cir.· 1977-03-30 ·cited 10×
  The court held that the life tenant did not forfeit her estate but that the remainderman was entitled to damages for underinsurance beyond the amount initially suggested by his attorney, as the life tenant's reliance on that figure was unreasonable.
• ITT Rayonier v. Wadsworth
  528 F.2d 1033· 5th Cir.· 1976-03-18 ·cited 10×
  The court certified questions of statutory construction and Florida constitutional law to the Florida Supreme Court, deferring decision on other issues.
• The First Nat'l Bank OF Shreveport v. United States
  342 F.2d 415· 5th Cir.· 1965-02-15 ·cited 10×
  The court held that the corpus of the trust created by the decedent was includable in her gross estate under I.R.C. § 2036 because she retained a life estate in the property transferred.
• Elmore v. Elmore
  99 So. 2d 265· Fla.· 1957-12-18 ·cited 10×
  The Florida Supreme Court reversed a probate decree concerning the interpretation of a will where the testatrix, who owned only an undivided one-half interest in property, attempted to devise specific portions of land as though she owned the entire tract in fee. The court held th
• In re the Tr. Est. of Winfred L. Smith
  75 So. 2d 686· Fla.· 1954-10-26 ·cited 10×
  The Florida Supreme Court reversed a lower court decree that terminated a testamentary trust upon the death of the last named trustee. The Court held that the trust should continue until two years after the death of the testator's widow, Effie S. Smith, based on a harmonization o
• Helvering v. Tetzlaff
  141 F.2d 8· 8th Cir.· 1944-03-01 ·cited 10×
  The court affirmed the Tax Court's decision, holding that the value of remainder interests in a trust and certain stock transfers were not includible in the decedent's gross estate for estate tax purposes.