re: #720 reine.de.tout

Probably so.
As I said, farmers operate on a shoestring.
So - those lucky enough NOT to sell the farms for debts and local taxes - should end up having to sell to pay the estate taxes?

My point is that Family Farms, while subject to the estate tax are protected by various tax laws that mitigate the effect of the tax and that most of the “family farms” that are subject to the estate tax upon the death of the owner are not sold to pay that tax.

Now yes, it sucks of the farm is lost to debts (like a 2nd or 3rd mortage) or local property tax issues, but those have nothing to do with the estate tax.