C. S. PAUL, AS TAX COLLECTOR OF VOLUSIA COUNTY, FLORIDA, W. HOMER SMITH, AS TAX ASSESSOR OF VOLUSIA COUNTY, FLORIDA, AND J. M. LEE, AS COMPTROLLER OF THE STATE OF FLORIDA,
v.
MURRAY SAMS

Fla. | 1945-03-02
CHAPMAN, C. J., BROWN, THOMAS and SEBRING, J.J., concur.
155 Fla. 654 Florida Supreme Court (1945) Caution
Also reported at: 21 So.2d 717 · 21 So. 2d 205 · 1945 Fla. LEXIS 610
Cited by 103 cases

Opinion of the Court
PER CURIAM:

PER CURIAM:

The decree appealed from is affirmed upon the principles enunciated by this Court in Schleman v. Connecticut General Life Insurance Company, 151 Fla. 96, 9 So. 2nd 197.

It is so ordered.

CHAPMAN, C. J., BROWN, THOMAS and SEBRING, J.J., concur.


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  • Beal Bank v. Almand & Assocs., 780 So. 2d 45 (Fla. 2001)
    …ir joint names). See First Nat’l Bank v. Hector Supply Co., 254 So. 2d 777, 781 (Fla.1971), cited in Sitomer v. Orlan, 660 So. 2d 1111, 1113 (Fla. 4th DCA 1995); see also In re Estate of Lyons, 90 So. 2d 39, 41 (Fla.1955) (citing Andrews v. Andrews, 155 Fla. 654, 21 So. 2d 205, 206 (1945)). Because of the sixth characteristic—unity of marriage—a tenancy by the entireties is a .form of ownership unique to married couples.7 See Quick v. Leatherman, 96 So. 2d 136, 138 (Fla.1957), cited in Sitomer, 660 So. 2d a…
  • Davis v. Rosman Charles Dieujuste, 496 So. 2d 806 (Fla. 1986)
    …ailey v. Smith, 89 Fla. 303, 103 So. 833 (1925). The essential characteristic of an estate by the entirety is that each spouse is seized of the whole as opposed to a divisible part. Ashwood v. Patterson, 49 So. 2d 848 (Fla.1951); Andrews v. Andrews, 155 Fla. 654, 21 So. 2d 205 (1945). An estate by the entireties is but one estate and, in contemplation of law, held by but one person. Ashwood; Hunt v. Covington, 145 Fla. 706, 200 So. 76 (1941); Bailey. The unity of person as recognized in an estate by the ent…
  • Ashwood v. Patterson, 49 So. 2d 848 (Fla. 1951)
    …he plaintiffs' father, had he survived after murdering his wife. The essential characteristic of an estate by the entirety is that each spouse is seized of the whole or the entirety, and not of a share, moiety, or divisible part. Andrews v. Andrews, 155 Fla. 654, 21 So. 2d 205. Upon the death of one spouse, the other does not "inherit" the interest of the other in such estate, but merely comes into the full beneficial enjoyment of such estate, which is said to vest by operation of law in the surviving spous…

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