The Probate Lawyer Blog:  “there's another quirk about the estate tax law that makes it even less likely that the Steinbrenner family will ever sell the team.  The estate tax loophole has a catch.  In 2010, heirs of the very wealthy do not get to enjoy a typical tax savings called “step-up in basis”.  What does this mean? . . . This means that the Steinbrenner heirs have the same tax “basis” that George did when he bought the franchise back in 1973 for a mere $10 million.”