Daily Finance:  “At first blush, Casey Johnson and Ruth Lilly, who died within days of each other around the new year, could hardly have been more different.  Johnson . . ., who died at 30, was a party animal who lived her life in the public eye, most recently as the fiancée of D-list celebrity Tila Tequila.  Lilly, 94, made her biggest waves not with clubbing but philanthropy — most famously with her $200 million donation in 2002 to the Poetry Foundation, a bequest so eye-popping that the controversy surrounding it hasn't yet died down.  But scratch the surface, and similarities emerge.  Johnson and Lilly were both heiresses to major corporate fortunes: Johnson & Johnson (JNJ) and Eli Lilly & Co. (LLY).  Both had massive personal wealth tied up in trusts they couldn't access directly.  And both fortunes illustrate a yearlong Congress-induced quirk that could greatly benefit the heirs to anyone who dies this year, cost the U.S. billions of tax revenue, and drive estate-planning lawyers crazy.”