Everyone else has provided ample response, but I have to call this out:
Quote:
Originally Posted by Mathgod
Kind of astonishing how controversial the idea of an estate tax seems to be. 
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Your condescending incredulity that no one buys your poorly supported argument isn't helping. Your justifications thus far can be distilled into "it should be taxed because, well, the government needs to raise tax revenue so why not, DUH, isn't it obvious?". We know you think it should be, nothing you've said explains the 'why' beyond increasing taxation for its own sake, and there are other venues out there including recovering tax from people who are supposed to be paying their fair share and aren't.