Depends On How You Define "A Lot"

CLAIM:
"In Montana, there are a lot of families who have their whole lives invested in the farm or their small business. Then tragedy strikes, parents pass away, leaving the children to sell the farm or business just to satisfy the IRS."
- U.S. Rep. Denny Rehberg (R-MT) justifying his vote to completely eliminate the estate tax, 4/13/05

FACT:
Under the current estate tax, an average of just 25 families per year in Montana are forced to pay any estate tax at all. That is three tenths of one percent of all Montanans who pass away in a given year.
- 2002 study by Quantria Strategies, LLC, 5/2002