Thank you, Nancy. The information on selling for a dollar was taught in a law class I had perhaps thirty years ago. I would suggest that anyone needing to do it now, check with an estate expert lawyer and see what is involved. At that time there was no limit of $1,000,000. Again, good estate planning with an insurance agent through the life of a property owner can provide funds to pay any taxes. There would be a problem if the property soars in value during the last years of a very long life, but not a problem in normal real estate markets. In any event, I suggest we find an estate lawyer among us and let him answer the questions. Estate taxes serve a valuable purpose in keeping land ownership available to all citizens. Anne Anne Pemberton [log in to unmask] http://www.erols.com/stevepem http://www.erols.com/apembert http://www.educationalsynthesis.org To subscribe, change options, or unsubscribe, please see the instructions at http://listlva.lib.va.us/archives/va-hist.html