Should he delay the search a little longer, the house would pass from the lineal heir
, and with it the vast heap of gold, to remain in its burial-place, till the ruin of the aged walls should discover it to strangers of a future generation.
Today, state inheritance taxes differ between lineal heirs (77e.g., spouses, parents, children, and grandchildren), collateral heirs (78e.g., siblings, nieces, nephews, aunts, and uncles), and nonrelated heirs (e.g., neighbors and friends).
Inheritance taxes today tax lineal heirs at a more preferential rate than collateral heirs, and collateral heirs at a more preferential rate than nonrelative heirs.
With the recent changes to the make-up of United States households, the idea that transfers to lineal heirs should be preferred is outdated.
However, while Kentucky does impose an inheritance tax on most lineal heir bequests, Kentucky exempts all bequests to surviving spouses and certain limited amounts to other lineal heirs.
(1) state the names and addresses of the decedent's surviving spouse and the decedent's adult lineal heirs
and the initials, address, and year of birth of the decedents' lineal heirs
who are minors and who were being supported by the decedent or who were entitled to be supported by the decedent at the time of the decedent's death, [begin strikethrough]stating the dates of birth of those who are minors[end strikethrough]; and