Business Week:  “Sure, heirs of the ultra-rich who die this year will get a break on estate taxes, but they could wind up paying even more in taxes on capital gains. . . . While heirs of the ultra-rich who die this year may enjoy an estate tax break (17,172 taxable estate tax returns were filed in 2008, according to IRS data), this gap year is having an unintended consequence.  Far larger numbers of affluent families who suffer deaths this year could wind up paying stiff capital-gains taxes on inheritances.”