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." Specific items of gross estate include real estate, cash, stocks, bonds, businesses, and decedent-owned life insurance policies, among others.
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.
In fact, recent discussions by Coletti ("'Curtesy
'") and Scoville (Saints 30-47) of the "courtliness" of the play's Mary Magdalene (her upper-class background, her courtesy and tastes) point to elements that would have signaled to the audience the appropriateness of romance connections in the representation of the protagonist.
doth it yow lere"': The Sociology of Transgression in the Digby Mary Magdalene', ELH 71 (2004), 1-28, Coletti posits the influence of courtesy texts such as How the Good Wife Taught her Daughter in the play's construction of Mary Magdalene's character.
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
And he later tells residents that refreshments will be provided "curtesy
" of a local playgroup - instead of courtesy.
Mutual wills are functionally similar to the old common law doctrines of 'dower' and 'curtesy
', abolished during the 19th century, and area reflection of the private ordering of family property in a system based on separate property of husband and wife.
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.