Bill, Your family lost their farm because of bad financial planning, pure and simple. Inheritance tax is a percentage of the value of an estate, if they lost the farm entirely, then something else was going on. There are also exemptions to the inheritance tax for family farms (are now...how long ago did your family farm get 'lost' ?) and in any case a farm is a business and should have been structured as one: A corporation with members of the family as shareholders. That way, if one family member dies, the amount of value passed on is too low to qualify for inheritance tax. I've never known a middle class person to EVER pay inheritance tax, ever. It only applies to very large estates. Farms sometimes fall in there because of the land value...but like I said it can be protected, if you're smart.