I guess all forms of parenting, i.e. providing food, clothing ect.... should be deemed as income for a child, and they should be forced to pay income tax. The inheritance tax is pure bullshit. If property passed to the immediate family members has already gone though proper taxation by the deceased then it should be allowed to pass unrestricted to the family as a gift as the assets still reside inside the family structure. Very wealthy families avoid this tax by the use shelters in the form of foundations and trusts, but the average family owned business man is not fortunate enough to be able to advantage from such and is the one who suffers. It's a crock of shit, and endorsed by jealous individuals. My condolences to the Duncan family, and I'm glad they were able to receive from their father all the fruits of his hard work and efforts to support them.