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Dower and curtesy refer specifically to the rights granted to a surviving spouse regarding the deceased spouse's estate. Dower traditionally provides a wife with a life estate in a portion of her husband's property, whereas curtesy extends a similar right to a husband upon his wife's death, assuming certain conditions are met, such as having children together. This doctrine is deeply rooted in common law and represents a legal mechanism to ensure that a surviving spouse receives some benefit or protection from their deceased partner's assets, reflecting the importance of spousal rights in estate planning and inheritance laws.

The other options do not accurately capture the essence of dower and curtesy. While legal restrictions on property transfer, establishing control over a deceased estate, and tax obligations of an estate are all important aspects of estate law, they do not pertain to the specific rights of surviving spouses as dower and curtesy do.