Washington Times:  “Battles under way in Congress and the courts.  As the end of 2009 draws near, Congress is racing to meet self-imposed deadlines to pass a climate bill and health care reform by the end of the year. But the clock is running out on another serious issue if Congress doesn't do anything to fix the law by Dec. 31.  Next year one of the most reviled and cumulative taxes in the federal code – the death tax – gets phased out pursuant to tax-cut legislation passed in 2001. The death tax, politically known as the estate tax, is set to disappear for one year at the end of 2009 if no congressional action ensues before then.  But this victory is fleeting, and, like a creature in a late-night horror movie, the death tax comes back with a vengeance in 2011 at its 2001 rate of 55 percent.”