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When Lee died in 2015, he left his entire $9,000,000 estate to his grandchildren. Lee's children all are still alive, but either have no need

When Lee died in 2015, he left his entire $9,000,000 estate to his grandchildren. Lee's children all are still alive, but either have no need for Lee's wealth or had poor relations with Lee. Lee made no taxable gifts in any prior years. why

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