$(2)$ Consider the extent to which state law may affect federal tax liability.

$($a$)$ D died owning a residence that is protoctod from the claims of creditors by the state's homestead law. Is the residence includable under Section $2033?$

$($b$)$ Under state community property law, D$\text{'}$s spouse is the owner of ooe half of their commanity property daring their lives and at the death of D$.$ Is spouse's inferest in sach property a part of D$\text{'}$s gross estate? Note, however, IRC $1014($b$)(6).$

$($c$)$ Under the law of a state that uses coemoe law property boncepts, $D^{\text{'}}$ s spouse became entitled at $D\text{'}$s death to one third of $D\text{'}$s realty and one third of D$\text{'}$s personally outright. Are these interests a part of $D^{\text{'}}$ s gross estate?

$($d$)$ Dand D$\text{'}$s spouse own preperty as equal tepunts in common, which, under state law, involves no right of surviverslip. Is any part of $D^{\text{'}}$ s interest included in D$\text{'}$s gross estate under Section $2033$ if $D$ dies survived by D$\text{'}$s spocase?

$($e$)$ What is the result in question $(2)($d$),$ above, under Section $2033,$ if $D$ and $D^{\text{'}}$ s upouse own the proporty as joint tesuants or as termants by the entirety and, under a decision by the state supreme court, the tenants enjoy rights of survivoship? What is the result if state courts disagree as to whether there is a right of surviveship and the state supreme court has not yet resolved the hour?