Estate of Heckert v. State, Department of Revenue

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 value of this property was included in Heekert’s federal gross estate. The assets were listed as jointly held assets on the U.S. Estate Tax Return on…