Posted By:
warshawlawin my state (and in most states) the state law on inheritance is conformed with the Federal law. Since I don't practice in KY, I'll take your word for it.
But where did the card go? Either an heir stole it from the estate, the executor took it and passed it on to someone in violation of the tax law, or the collector sold it before dying without paying any tax owed. No matter how you slice it, someone has broken the law. I sound like a broken record here, but I don't see how there would be any problem with records unless part of the estate planning in question includes an illegal "five finger discount" on the gross estate.