What of elderly siblings who never married and live together?
Why must one lose the house because the other passed on?
If you pay one dime in inheritance tax you did something wrong. If you are creative the government cannot get your money.
Hell, start paying your kid’s car payments, pay your grandkids tuition, take them on vacations, hand them cash, have them sue you in civil court for damages and settle, give them the gift of junk junk silver coins, hand them cash for walking around money, etc.