Tenancy By The Entirety
Tenancy by the entirety is similar to joint tenancy in providing the right of survivorship and requiring the four unities. But it is a more restricted type of joint estate that may exist only between a husband and a wife. Each spouse owns the undivided whole of the property so that upon the death of one spouse, the surviving spouse is entitled to the decedent's full share. Neither spouse can voluntarily dispose of his interest in the property, and the tenancy can be created only by will or by deed.
If a conveyance specified a tenancy by the entirety but the grantees were other than husband and wife, some courts have declared that a joint tenancy resulted, whereas others have found a tenancy in common.
Law Library - American Law and Legal InformationFree Legal Encyclopedia: Internal Revenue Service - Duties And Powers to Joint willJoint Estate - Joint Tenancy, Tenancy By The Entirety - Tenancy in Common