From: Rabbi Moshe Sofer
To: Unknown recipient
This halachic memorandum, composed while the Chasam Sofer was in Frankfurt am Main, summarizes the Takanos ShU"M rules governing dowry return when a wife dies in the first or second year of marriage: intact assets are returned in full in year one and half in year two, with losses apportioned proportionally between spouses. The husband may deduct reasonable illness and burial expenses but not pre-wedding travel or tena'im-writing costs, for which the Chasam Sofer finds no basis in the enactments and challenges both the Beis Din ruling signed by R. Yonasan Eybeschutz and the Mahariav'tz who accepted the principle.
Source: Shu"t Chasam Sofer EH I §120