HATE !!!!!!!!!!

Disregard the fact that he is a multi-billionaire.  He earned the money and paid taxes on it.  Why should it be taxed again when he passes it on to his heirs? I probably wouldn't have a problem with it if the death tax rate was a little more reasonable.  But, 45% get real.

The way I like to think of this is that the estate tax is a premium that you pay on an insurance policy that protects the existence of the other 55% of your wealth that you plan on passing on to your descendants. The rules of an economic system need to not only make it fair for the participants of said economic system, but to also ensure the future existence of that economic system. The goal of this game isn't to win and end the game. It's to keep playing the game as long as possible. Elements of the game like a progressive tax system and estate tax ensure that the game keeps going on. Anybody crying foul about the "fairness" of either of these elements of the game are free to quit and go back to the barter system so they can keep 100% of the fruits of their labor.