Federal estate tax this year is zero for an estate of less than $5 million. Next year (if they don't change the law) estates of less than $1 million will not be taxed. State tax may be different from federal but most states don't tax $100,000.
If you are receiving an inheritance, that is usually not taxed, but some states do have a tax. A spouse who inherits is generally exempt. A child's inheritance is taxed in Pennsylvania but not in most states.