"Are goods purchased jointly by spouses for the household (e.g. furniture, art, etc.) considered to be part of the deceased spouse's tangible personal property and part of his gross estate? If so, is the deceased spouse's portion considered to be half for the purpose of estimating the gross estate?"
Probate issues might differ. Joint property generally passes on death by operation of law to the surviving joint owner. However, unlike some joint assets there is not likely to be document of title confirming joint ownership for all personal property, so the issue is then what does state law indicate.