Most to take advantage of the unlimited marital deduction clause of the revenue code to delay payment of the inheritance tax as long as possible.

@Federico Gutierrez, my main point was, you can never save as much on your Tax as you have to LOSE in the first place in order for that "saving" to take place!

Do you have a source that I could reference that mentions this tax?

That doesn't validate or invalidate the advisor option but it does eliminate the potential tax as a motivator to hang on and leaves you free to do whatever you want with the money.

I have added "Tax" as a keyword on the BP forum, doing some internet searches, and thinking a lot about it.        

Of course, it never hurts to tax a tax sale attorney out to lunch either....   ;-) 

Or do you pay an income tax as well?

NY recognizes 1031s for purposes of deferral of state tax as well. 

Title examinationRealty Transfer FeeRealty Transfer Fee TaxAs far as I am concerned, what other additional costs should a buyer pay beyond the title search and transfer tax?

All of us in the tax/accounting industry around Cleveland would tell investors about municipal tax (which as @Timothy Murphy III pointed out is not just RITA, but also CCA, and some cities run theirs independently... or don't have it but then it turns out that you're on the edge of a different taxing municipality than you thought...and then some cities don't tax passive income and others do...).Unfortunately, for most tax returns, I spend as much time figuring out my client's municipal tax as federal tax.