WordNet
gross estate
n. the total valuation of the estate's assets at the time of the person's death
Usage examples of "gross estate".
Also, the estate can defer payment of estate taxes under Internal Revenue Service code section 6166, since Malek Construction, as a closely held company, represents more than thirty-five percent of the adjusted gross estate.
And by the same rules they take 4 or 5 or 6 percent of a gross estate even when there are absolutely no problems at all.