In re Dalton's Will

23 Fla. Supp. 139
Dade County Judge's Court·Decided July 13, 1964·No. No. 58569-B·Published

Opinion

FRANK B. DOWLING, County Judge.

Order fixing and atoar ding compensation of counsel, co-executors, and expert witnesses: Ann Y. Dalton, a widow, died at Miami Beach, Dade County, Florida on the 12th day of January, 1963. At the time of her death, she was domiciled in the Dupont Plaza Hotel, Miami, and was 83 years of age. Mrs. Dalton was without issue and left surviving her among her closest and known next of kin, Joseph R. Lillagore, of Dade County, Florida, a nephew, and Frances L. Cummings, of Pelham Manor, New York, a niece. At the time of her death she was possessed of a substantial estate valued at the inception of the matters in this order referred to at about $12,500,000.

[141] Mrs. Dalton died testate leaving a last will and testament dated April 12, 1960, and a codicil dated November 18, 1960. By her last will and testament she made various bequests to relatives and charities, ranging from $5,000 to $25,000. The principal objects of her will, however, were her nephew, Joseph R. Lillagore, who was bequeathed $1,000,000; and her niece, Frances L. Cummings, who was designated the sole residual beneficiary of her estate. Joseph R. Lillagore and Mrs. Dalton’s friend and long time attorney, William A. Lane, were appointed co-executors of her estate without bond. About six months after the execution of the will aforesaid, Mrs. Dalton executed a codicil to her last will and testament. This codicil is dated November 18, 1960 and was executed in New York City, New York. While there was provision in the codicil for certain additional small bequests and the changing of some others as contained in the last will, the principal objective of the codicil was to revoke the residual clause of the last will and testament wherein Frances L. Cummings was the sole residual beneficiary, and substitute for her as residual beneficiary such corporation or corporations as William A. Lane, Monsignor William Barry, and Eugene T. Erb should appoint by instrument in writing, in such shares or proportions as may be apportioned by a majority of them, provided that such corporations be organized and operated exclusively for such religious, charitable, scientific, literary or educational purposes so that the residual bequest would qualify for charitable purposes and the tax exemptions incident thereto. Mrs. Dalton stated in her codicil that she did not make any bequest to her niece, Frances L. Cummings, for the reason that during her lifetime she had made ample provision for her.

It is admitted that between November 16, 1955 and November 18, 1957 Mrs. Dalton gave to her niece, Frances L. Cummings, gifts of stock having a present market value in excess of $7,500,000. It is likewise admitted that about the month of October, 1961, Mrs. Dalton made a gift of shares of stock to her nephew, Joseph R. Lillagore, of about $1,000,000, and at the same time made a like gift to her friend and attorney, William A. Lane, of shares of stock of the value of about $1,000,000, and that Mrs. Dalton paid to the federal government the substantial gift taxes incident to the said gifts.

Upon the death of Mrs. Dalton, her last will and testament and codicil were offered for probate by the named executors, Joseph R. Lillagore and William A. Lane. The same were admitted to probate by order of this court and the co-executors qualified as such and undertook the performance of their duties. The co-executor, William A. Lane, was represented as such by [142] his law firm designated as Lane, French, Primm, Lane & Carrier, attorneys at law in Miami. The co-executor, Joseph R. Lillagore, was represented by John J. Hunt, attorney at law in Miami. The said firm and attorney have acted as co-counsel for the co-executors throughout these proceedings.

Shortly after the admission of the testamentary writings aforesaid to probate the co-executor, Joseph R. Lillagore, advised his sister, the niece Frances L. Cummings, of the contents of the will and codicil. Her dissatisfaction with the contents thereof became immediately evident and was made known to the co-executors. From the admission of the will and codicil on February 18, 1963 to August 5, 1963, it was anticipated that a contest would probably ensue over the validity of the codicil to the last will and testament. This anticipation was realized on the 5th day of August, 1963 when the co-executors, as such and individually, were informed by the law firm of Shutts, Bowen, Simmons, Prevatt & Boureau in the form of a letter that they were counsel for Frances L. Cummings, and in said letter advised the co-executors as such and individually that unless certain demands therein made were met, it was her purpose to seek the revocation of the codicil to the last will and testament, and also to seek restitution to the estate of Mrs. Dalton of the gifts of $1,000,000 each which had been received individually by Mr. Lillagore and Mr. Lane prior to the death of Mrs. Dalton and the costs incident to such gifts. The letter of August 5, 1963 is a part of the record in this cause and no useful purpose would be had in further describing the contents thereof herein.

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In re Dalton's Will, 23 Fla. Supp. 139 (Fla. Super. Ct. 1964).

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