I still think it was “magical” that when the mother, Rose, died, she was a full-time Florida resident, even though she didn't leave the state of Massholechusetts for at least the last 10 years of her life.
I know snowbirds who make damn sure they aren't in this state more than 182 days a year just so they don't “qualify” as MA residents: that means a slew of taxes, RomneyCare requirements, etc. kick in.
But then, laws and taxes are for the little people.
No level of ANY gov’t should be allowed to tax a dead mans estate, let the Buffets, Gates etal write a check to the gov’t if they so desire.