The US currently exempts $11.5 million per person for estate taxes (IANAL). A family inheriting their parent's estate does not pay taxes on the first $23 million dollars worth of assets. Even then, taxes only apply on amounts greater than that exemption amount, so to have an estate tax take a significant amount of your estate income would require way more than $23 million. With your example its hard to claim the family is "middle class" when they're already homeowners and are inheriting well more than $23 million.