PER CURIAM.
The Estate of Barbara K. Heckert (estate), appeals from the trial court's order denying its motion for final summary judgment and granting the cross-motion for summary judgment of the State of Florida, Department of Revenue (DOR).
On August 31, 1995, Barbara Heckert, a Pennsylvania resident, died. At the time of her death, Heckert and her surviving spouse owned real and tangible personal property in Monroe County as tenants by the entirety. The...
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