My mother died last year. Her gross estate is worth about 1.2 million, all house. ( Calif real estate). My attorney tells me the amount over 1 mil. Is taxed at 48%. Nowhere can I find information about this tax, or, that the cut off is 2 mil. Any info would be appreciated.

Your attorney is wrong (his info is out of date).

Look on Internal Revenue Service (http://www.irs.gov) and search for "estate tax".