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IN RE ESTATE OF HOPKINS

No. 76-940.

349 So.2d 663 (1977)

In re ESTATE OF Glen A. HOPKINS, Deceased.

District Court of Appeal of Florida, Fourth District.

Rehearing Denied September 21, 1977.

Attorney(s) appearing for the Case

Martin J. Sperry of Carey, Dwyer, Cole, Selwood & Bernard, P.A., Fort Lauderdale, for appellant Glen H. Hopkins.

Donald Gorenberg and Robert L. Beals of Byrd & Ferrell, Ft. Lauderdale, for appellee Helena F. Hopkins.

ANSTEAD, Judge.

The main issue in this appeal is the construction of a provision in the will of Glen A. Hopkins that his wife, Helena F. Hopkins, the appellee herein, receive "one-third (1/3) of my adjusted gross estate... ." The trial court ruled that this phrase meant "adjusted gross estate for Federal Estate Tax Purposes" thus including non-probate assets in computing the amount of the devise. By this construction, no funds would be available for a residual trust...

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