Ao "Olivia" Kong, a Central High School graduate, was a 21-year-old student at Wharton when she went to the SEPTA station at 40th and Market Streets on an early April morning in 2016 to end her life. Her parents, Xianguo Kong and Zhao Lin, sued the university in 2018, alleging that in the days before her death, Penn officials, including a. Taxable estates at death (as a share of total deaths) fell almost 98 percent from the 2001 level. In filing year 2001, nearly 52,000 estates owed a total of $23.5 billion in taxes. Twenty years later, just under 1,300 taxable estates were taxable, owing a collective $9.3 billion. Figure 1.