Explain to me, if you can, the logic behind the existence of state and federal estate taxing. No matter which direction you approach estate taxing the only logical reason for its existence is greed and because “they” can. Hasn’t the monies and properties involved in any estate already been taxed multiple times during the original owner’s lifetime? By all means if it can be proven that either of the former in an estate hasn’t already been taxed then do so. But to impose yet another tax onto the remaining assets of an estate at the demise of its owner is loathsome. The common belief that it’s the idle rich that suffer the most from estate taxing is misguided. Those hurt the most by estate taxing are the middle to upper middle class, small business owners, and land and equipment rich but cash poor farmers and ranchers. Many family businesses and farms continue to be lost due to forced liquidation in order to pay estate taxes. Why the U.S. House chose recently to make the tax permanent is a disappointing and devastating mystery. For a nation started to escape the tyranny of taxation we certainly haven’t made it too far in two hundred and thirty three years.