U.S. Code » Title 26 » Subtitle Subtitle B— Estate and Gift Taxes › Chapter CHAPTER 11— ESTATE TAX › Subchapter Subchapter A— Estates of Citizens or Residents › Part PART III— GROSS ESTATE

26 U.S.C. § 2034

Dower or curtesy interests

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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.

Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1968–2022 · leading case: Amanda York Beaty & Nancie York Gunter v. United States, 937 F.2d 288 (6th Cir. 1991).
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Amanda York Beaty & Nancie York Gunter v. United States, 937 F.2d 288 (6th Cir. 1991). “See 26 U.S.C. § 2034 (dower or curtesy interests); 26 U.”
United States v. Johnson, 224 F. Supp. 3d 1220 (D. Utah 2016). · cites it 2× “§ 6324 (a)(2) because that section only makes trustees liable up to the value of assets included in decedent’s gross estate under 26 U.S.C. §§ 2034 to 2042, inclusive. 1 Oral argument was heard on these motions on October 1, 2014, after which the court ruled on the record in…”
Cornerstone Bank, N.A. v. Randle, 869 S.W.2d 580 (Tex. App. 1993). · cites it 2× “2d at 1316 ; see also 26 U.S.C.A. § 2034 (West 1989). 4 Thus, section 2034 of title 26 of the United States Code, Estate of Johnson , and section 211.”
United States v. Paulson, 331 F. Supp. 3d 1066 (S.D. Cal. 2018). “Thus, for tax liability to attach, the property must be part of the gross estate pursuant to 26 U.S.C. §§ 2034 through 2042. ( Id. ) Plaintiff's main contention is that Michael Paulson is personally liable for any unpaid estate tax because he took possession of trust assets upon…”
Angelyn G. Taylor, as Adm'x of the Est. of R. P. Taylor, Deceased v. United States, 388 F.2d 849 (5th Cir. 1968). “26 U.S.C.A. § 2034 . . Tit. 34, Code of Ala.”
United States v. Allison (E.D. Cal. 2022). “In other words, if the estate tax is not paid when due, § 6324(a)(2) 26 imposes personal liability on all persons who receive or are in possession of property that was 27 included in the decedent’s gross estate under 26 U.S.C. §§ 2034–2042, to the extent of that 28 property’s…”
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