For everyone finding this question many years later, you might be able to do what you are hoping. There are a few scenarios where this really helps and makes sense - but it doesn't actually have anything to do with inheritance.
It is actually quite straightforward:
using static MyNamespace.MyStaticClassIWantToPretendIsABaseClass;
namespace MyNamespace
{
static class IncludesBase
{
// Access static class that you are pretending is a base class
}
}
By playing around with this, you can make your code better or worse. This can be really useful, but thinking about it as a base class is incorrect.