Wall St. Journal:  “In less than three weeks, the hated death tax is scheduled to expire—with the rate falling from 45% to zero for 2010.  Then the tax will be resurrected in 2011 at a rate of 55%.  This bizarre policy dates back to 2001 when Democrats wouldn't let President Bush permanently kill the death tax, so Republicans bet that if the tax were eliminated for one year, it would never come back. . . . most Americans think that it is immoral for the government to confiscate the fruits of a life's effort merely because of the fact of death.”