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She said that hundreds of people come to the United States from foreign countries with nothing in their pockets but still make it. What would be the point, she argued, of living in a war torn, below poverty level country, just to escape a tax on your estate? In other words, my mom's analysis involved the cost/benefit ratio. As far as she was concerned, the cost of having to live in a third world country economically, socially and mentally outweighed the benefit of not having to pay an estate tax.
My father's analysis was almost identical to my mother's, except his logic revolved around the concept of sunk costs...
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