§2034 — Dower or curtesy interests

5 cases·1 followed·2 overruled·2 cited—20% support

Statute Text — 26 U.S.C. §2034

The value of the gross estate shall include the value of all property to the extent of any interest therein of the 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.

Treasury Regulations

Treas. Reg. §Treas. Reg. §20.2034-1 Dower or curtesy interests

5 Citing Cases

Estate of Johnson v. Commissioner 77 T.C. 120 · 1981

Estate of Christ v. Commissioner 54 T.C. 493 · 1970

Estate of Kyle v. Commissioner 94 T.C. 829 · 1990

Estate of Whittle v. Commissioner 97 T.C. 362 · 1991

United States v. James D. Paulson 68 F.4th 528 · Cir.