IRC Section 2034 specifically includes in the gross estate the interest of the decedent's surviving spouse "existing at the time of the decedent's death as dower or curtesy
, or by virtue of a statute creating an estate in lieu of dower or curtesy
The gross estate consists of all property, whether real or personal, tangible or intangible, including "all property in which the decedent had an interest at the time of his or her death and certain property transferred during the lifetime of the decedent without adequate consideration; certain property held jointly by the decedent with others; property over which the decedent had a general power of appointment; proceeds of certain insurance policies on the decedent's life; dower or curtesy
of a surviving spouse; and certain life estate property for which the marital deduction was previously allowed.
One of those is ladies night when all the players will be dressing up in black suits - curtesy
of Moss Bros - and serving the guests with food and drinks.
This exception does not apply to a transfer in settlement of dower, curtesy
, or other marital rights.
The annual event, this year sponsored by Bank of Ireland, hosted teams from across the Midlands business and legal community fighting it out for top prize of four flights to New York curtesy
of Continental Airlines.
He said the constitution still contains references to local judgeships and rights of dower and curtesy
which have been abolished by the legislature.
In common law (non-community property) states, the surviving spouse may sometimes be protected against disinheritance through laws of forced shares, dower, or curtesy
According to the mid-fifteenth-century Boke of Curtesy
, which says nothing on how to hunt, it was necessary for the noble child to have a knowledge of what money was due to the huntsmen, the bread they were owed, and the number of bones that should be given to each dog.
far greater social and legal importance than curtesy
You know it's a smart, funny and superbly acted piece with a cracking voice-over supplied curtesy
of Alec Baldwin, but mostly you sit there wanting it to be funnier.
I admit that the city centre was packed with festive shoppers and I know it must be very stressful to be on your feet all day but a bit of common curtesy
goes a long way.
83) Primogeniture, dower, and curtesy
have given way to a probate system that includes not only the surviving spouse, but nonmarital and adopted children as well.