I'm not sure if estate tax has to do with real-estate tax, or that has something to do with something else?
Because in the 50s, we had much higher tax rates for the rich. in fact, a billionaire like Trump would pay, like, 90 percent top marginal tax rate. the estate tax was over 70 percent for people like Trump
The Estate Tax is a tax on your right to transfer property at your death. gov/businesses/small-businesses-self-employed/estate-tax CJ
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The Estate Tax is a tax on your right to transfer property at your death.
For more, see
https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax
CJ