For <i>federal</i> taxes, yes.  Was there a distinction by Buffet that he was referring to her federal tax burden, and not her combined federal and state burden?  Nebraska&#x27;s and New York (the places I figure she&#x27;s likely to live&#x2F;work out of) both seem to have state income tax rates between 6-7%.  It&#x27;s significantly easier to hit the 28% federal tax rate.