Nothing new here. Move along T'was ever thus.

I remember this from yesteryear. The '86 Tax Reform Act section was written describing and limiting it applicability to specific property located in specific areas which turned out to benefit limited areas in California mainly owned by the Gallo family. The section dealt with estate taxes and payments.

He was against it before he was for it.

........"Dole was a Republican and Cranston was a Democrat, but the story hops over to the other side of the aisle eight years later. In 1986, the Democrats were rewriting the tax code (again). The Gallos decided that an amendment on the table could lower their inheritance taxes further still, so they lobbied for it. And who did they lobby but the very guy who had derisively labeled Cranston's amendment eight years earlier: Bob Dole. We don't know was said in private, but what a coincidence that when Bob Dole supported this second amendment, his political action committee (PAC) received four $5,000 checks from Ernest, Ernest's wife, Julio, and Julio's wife. The favorable tax treatment authorized by the amendment expired in 1990--maybe that's where your professor got the idea that the Gallo law expired the next day. He may also have confused the Cranston Gallo law with the Dole Gallo law. Easy enough to do--as you can see, there are a lot of Gallo laws. "

The Straight Dope: Does the "Gallo Law" exempt the winery from estate taxes?