EASTERBROOK, Circuit Judge.
Richard and Leah Unz died in 1977; their estate owes more than $800,000 in taxes. (For simplicity we refer to the "Unz estate" in the singular; a distinction between Leah's estate and Richard's becomes necessary later.) Richardson Bradshaw (Brad) Unz, their son and heir, managed to have some of the estate's property distributed to him without satisfying the estate's tax obligation. He resold that property. Now the United States wants to...
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