Ginsberg's Estate, In re

• Decision Date: 30 January 1951
• Citation: 50 So.2d 539
• Parties: In re GINSBERG'S ESTATE. GINSBERG v. GINSBERG.
• Court: Florida Supreme Court

Page 539

50 So.2d 539

In re GINSBERG'S ESTATE GINSBERG v. GINSBERG.

Supreme Court of Florida, en Banc.

Jan. 30, 1951.

Rehearing Denied Feb. 24, 1951.

Daniel L. Ginsberg, Miami, and Harold Ungerleider, Miami Beach, for appellant.

Morehead, Pallot & Forrest, Miami, for appellee.

CHAPMAN, Justice.

On September 22, 1948, Charles J. Ginsberg died testate in Dade County, Florida, leaving his widow, Annette Ginsberg, and four minor children. In due course the last Will and Testament of Charles J. Ginsberg was probated under an appropriate order of the County Judge of Dade County, Florida. Sydney Ginsberg, a brother of the decedent, was appointed Executor by Judge Blanton. Charles J. Ginsberg and wife, Annette Ginsberg, owned certain real property by the entireties valued at approximately $100,000.00 which is not involved in this litigation. An amended appraisal report fixed the value of the estate at the sum of $239,510.34, less the amount due by the estate for inheritance taxes.

It appears by the record that for various reasons the widow, Annette Ginsberg, dissented from the terms of the last Will and Testament of her late husband, Charles J. Ginsberg, as provided for by statute, and elected to take dower in lieu of the benefits of the several provisions of the last Will of her deceased husband. The Probate Court appointed Commissioners with power to fix the value of the Ginsberg Estate and to set apart therein the dower interest of the wife, as provided by Section 733.13, F.S.A.

The report of the Dower Commission filed September 22, 1949, contained the following:

'* * * The commissioners ascertained that it would not be to the best interests of the estate to subdivide said real estate, as it is indivisible without greatly reducing its value, and it would not be advisable to sell it at this time. The real estate which is subject to dower is described and valued by the appraisers as follows:

'A one-half (1/2) interest in the east 1.78 feet of lot 9, and lots 10 to 20, inclusive, of Nelson's Villa, Garden of Eden Subdivision, as shown by plat recorded in plat book 30, page 20, of the public records of Dade County, Florida, valued at ..... $73,871.50

'The appraisers' report and the records of the executor also show that the following described assets are to be considered as part of the estate in making the assignment of dower:

'500 shares of stock in Nash-Kelvinator Corporation, appraised at ..... $4,312.50

'1 share of stock in Venetian Realty Company, appraised at ..... 6,006.25

'10 shares of stock in Nash Miami Motors, Inc., appraised at ..... 67,043.23

'The appraisers' report on file in this court also shows certain mortgages, notes, and cash on hand, valued at $70,709.05. Taking into consideration the foregoing valuations, as shown by the appraisers' report on file in this court, and the additional cash of $17,567.81 above mentioned, the commissioners find that the estate to be considered in the assignment of dower amounted to $239,510.34, as of the date of the death of the deceased, the date fixed by statute for the determination of dower values.'

Pertinent here is the following language of the report above referred to:

'* * * The widow was present and requested the commissioners to assign the dower so as to give her a larger portion of the stock in the two corporations, known as Nash Miami Motors, Inc., and Venetian Realty Company, in order that she might have equal ownership in these corporations with the other stockholders. The widow is willing to have her interest in the remainder of the estate decreased proportionately, so that she would receive no more than one-third of the entire value.

'The commissioners have taken into consideration the best interest of the estate and of the widow and the minor children, and, after due consideration, have reached the conclusion that the widow's dower should be assigned to her in the following manner:

                "Value of estate at date of
                   death, as shown by report
                   of appraisers ................. $231,442.53
                "Additional cash above
                   mentioned .....................   17,567.81
                                                 -------------
                                                   $249,010.84
                "Less: value of lot included
                   in report of appraisers
                   which commissioners
                   have ascertained to be
                   an estate by the entirety .....    9,500.00
                                                 -------------
                "Assets subject to dower.......... $239,510.34
                                                 -------------
                "Dower share--one-third........... $ 79,836.78
                "Assets
                   recommended as
                   dower by
                   commissioners
                "1 share Venetian
                   Realty
                   Company .... $ 6,006.25
                "10 shares Nash
                   Miami Motors
                   Inc. ....... 67,043.23
                -------------------------------
                "Total ......................... $ 73,049.48."
                

An amended report in minor details from the one dated September 22, 1949, was filed. Objections by the executor to its approval for various reasons were filed and denied by the County Judge of Dade County. The amended order of the County Judge dated January 9, 1950, fixed the value of the estate at the sum of $235,247.14 and the one-third dower share was fixed at the sum of $78,749.04. The dower of the wife by the order was shown by the following paragraph:

'3. That the one share of stock of the Venetian Realty Company valued at $6006.23, the ten shares of stock of the Nash Motor's, Inc. valued at $42,236.24 and the $27,106.55 in cash less the sum of $4,593.07, which is the amount of Federal and State Estate taxes which are apportionable to the dower interest, be paid over, delivered and set aside to Annette Ginsberg, widow of Charles Ginsberg, deceased within ten days in payment of the final judgment for dower.'

On appeal to the Circuit Court, it was contended that the order was erroneous as it failed to allot to the widow one-third in fee simple of the real estate owned by Charles J. Ginsberg at the time of his...