Bar Exam Uniform Quiz
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CONSTITUTIONAL LAW
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A state law provides that if the federal government ever repeals the federal estate tax, a state estate tax will automatically come into effect. The state tax is designed to be equal to the maximum credit for state death taxes that was formerly allowed under the now-repealed federal law. A group of wealthy elderly citizens, concerned about their future estates, filed a lawsuit in federal court seeking a declaration that the contingent state law is unconstitutional.
The state moves to dismiss the citizens' lawsuit. What is the most likely basis for the court to grant the dismissal? Select one.
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