I find it amazing at anytime that this country is considering eliminating the inheritance tax. This tax supports the core ideal of this country and as such is the most American of taxes.
I think part of the problem is how the Republicans had phrased it, calling it the death tax and talking about the loss of family farms (which apparently has never happened). So I think in the interests of making it clear exactly what this tax is about, it should be called:the "Paris Hilton Tax Relief Act."
That will give most people a very clear idea of exactly what this is about - allowing people who earned great wealth to pass all (instead of most) of it on to children who spend their days doing ... nothing.