Curtesy

Curtesy

Curtesy means:
a husband's right in common law, upon the death of his wife, to a life estate in all lands that his wife owned in fee simple or in fee tail at any time during the marriage, provided that issue capable of inheriting the estate was born of the marriage. See also dower. Former IRC (check if this IRC provision is current here) §2034.

See Inheritance Tax and Inheritance Tax.


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