[Dalewyn]

Indeed! Estate taxes are subtly different from inheritance taxes.

My dad and I got a crash course introduction when my mom passed; he inherited everything being the survivor so it was all very simple with next to no paperwork, but all the debtors (banks) my mom owed money to when she passed graciously explained to us that any such debts were the responsibility of my mom's estate and not us.

In practical terms the difference meant little, debts are supposed to be repaid and we were happy to clean up her financial affairs as estate executors, but it's a good fact to know now rather than later.