The family didn't know about the money, it was a total surprise.

People are usually totally surprised and shocked. And they are always glad to receive their money.

The tax code reads that the responsibility for the tax is ultimately on the consumer.

Unfortunately, when we run out of room, some of the sentimental items without monetary value, (such as) letters or personal papers, are shredded. We keep them as long as we can and we run things past the historical society before they are destroyed to rule out historical significance.

Then the family can do with the money as they see fit.

This is a good kid from a strong family with a father who wouldn't let him throw away that money. He didn't even get a car until about two years ago. He's an outstanding person.