I still don't get how selling the ranch to Rainwater absolved them of the estate taxe bill.
The estate taxes are based on the appraised value of the property at the time John died, so it seems the feds would ignore whatever price the Duttons reduced the price to, or even if they gave away the property for free, and billed the tax based on the appraisal value.
Or am I missing something? My older brother would know but he hasn't seen this yet so I can't call him.