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 on the date of the decedent's death as dower or curtesy or by virtue of a statute creating an estate in lieu of dower or curtesy.
Value of gross estate includes interest of surviving spouse
Ohio Rev. Code Ann. § 5731.04, under Chapter 5731 | Estate Tax.
Ohio Rev. Code Ann. § 5731.04