Normally when someone sells an asset, even a minute before they die, they owe 20% capital gains tax. Sell stock and you'll pay 20% in capital gains tax  and lose some control over your company. I enjoy winning." Step three: die. I enjoy the competition.
The person who sold the stocks owes a 20% tax loss.
( z0 owe :ARG0 ( z1 person :ARG0-of ( z2 sell :ARG1 ( z3 stock ) ) ) :ARG1 ( z4 lose :mod ( z5 tax :ARG1 ( z6 percentage-entity :value 20 ) ) ) )
(z0 / owe-01
    :ARG0 (z1 / person
              :ARG0-of (z2 / sell-01
                           :ARG1 (z3 / stock)))
    :ARG1 (z4 / lose-02
              :mod (z5 / tax-01
                       :ARG1 (z6 / percentage-entity
                                 :value 20))))
The person who sold the stocks owes a 20 % tax loss .
z1 :ARG0-of z2
z2 :ARG1 z3
z0 :ARG0 z1
z6 :value 0
z5 :ARG1 z6
z4 :mod z5
z0 :ARG1 z4