Felix Frankfurter

“ It seems to us clear that with the judicial history of the difficulties in estate and gift taxes as to the transfer of marital rights, when Congress expressly provided that relinquishment of dower, curtesy or other statutory estate was not 'consideration' for estate tax purposes and left the gift tax provision without such a limitation, it intended that these rights be accorded a different treatment under these sections. ”

“ Through the tables of mortality, the value of a survivor's right in a fixed sum receivable at the death of a second party may be adequately calculated. By adopting present value as the accepted future value, the uncertainty inherent in fluctuations of an estate's value is theoretically eliminated. ”

“ The two types of tax thus followed a similar course, like problems and purposes being expressed in like language. In this situation, courts held that 'fair consideration' included relinquishment of dower rights. ”