Not exactly.  Estate tax is different than income tax and is treated
differently.  This is the reason alot of farming families loose farms.
 Say you have a farm worth two million dollars and you die.  You pass
that on in a will to your son, and the value of the farm and other
assets is three million dollars.  You have to now pay tax on that 3
million (which is mostly assets, not cash), which may mean selling
stuff you were willed just to pay the tax and be allowed to keep the
farm.

More:
http://www.irs.gov/businesses/small/article/0,,id=108143,00.html

This is also one of the reasons places like the Biltmore Vanderbuilt
home in North Carolina have recently been forced to open up as a
tourist attraction, generation after generation they've had to sell
bits of their property just to pay the Estate taxes till there's not
too much left.

I know many may not care about the Vanderbuilts, but it does effect
most Americans on some scale.

-Cameron

-- 
Cameron Childress
Sumo Consulting Inc
http://www.sumoc.com
---
cell:  678.637.5072
aim:   cameroncf
email: [EMAIL PROTECTED] 

On Thu, 31 Mar 2005 17:55:57 -0500, jerry johnson
<[EMAIL PROTECTED]> wrote:
> Well, no, you've got the order wrong.
> 
> You are not taxed when you die.
> 
> When you give your money to someone, that is INCOME for them, and they
> are taxed.
> 
> Right?
> 
> Jerry Johnson
> Web Developer
> Dolan Media Company

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