That is a corner case ("land rich, money poor" enough to hit the estate tax thresholds) that accounts for almost no family farms. I don't remember the number o

That is a corner case ("land rich, money poor" enough to hit the estate tax thresholds) that accounts for almost no family farms. I don't remember the number of people that would be affected by it, but it's very small. The movement to end the estate tax has invoked that because it's a good narrative, it resonates emotionally, but the numbers don't back it up.