Pat: First, let me thank you for your response, and tell you that your work is greatly appreciated. Secondly, I wasn't faulting, and never would fault your work for possibly missing something. That amount of work is staggering. The answer is probably option 2, but I didn't know for sure how it worked. I have a clearer picture now, but have one more question: What if there is joint ownership (if there was such a thing in the 19th century?) of property between husband and wife and the husband dies--would there be an Estate filing? Thank you again. Kim