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IN RE ESTATE OF McCLARAN

No. 2D00-5546.

811 So.2d 799 (2002)

In re ESTATE OF Clarence Edward McCLARAN, Jr., Rhonda R. McClaran, Appellant, v. SunTrust Bank, Southwest Florida, as Personal Representative of the Estate of Clarence Edward McClaran, Jr., Appellee.

District Court of Appeal of Florida, Second District.

March 15, 2002.

Attorney(s) appearing for the Case

Larry D. Sutton of Roosa, Sutton, Burandt & Adamski, LLP, Cape Coral, for Appellant.

Robert E. Bone, Jr., of Cottrell, Warchol, Merchant & Rolling, LLP, Cape Coral, for Appellee.

ALTENBERND, Judge.

Rhonda R. McClaran, the pretermitted spouse of Clarence Edward McClaran, Jr., appeals a probate order requiring all estate taxes, including taxes attributable to certain life insurance, to be paid out of the residuary estate. We conclude that the language in Mr. McClaran's will, which was prepared in 1989, is insufficient under section 733.817, Florida Statutes (1999), to override the standard statutory method for the apportionment of estate taxes...

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