There are many views on the Federal Estate Tax.  Here is a recent Federal Estate Tax editorial from the NY Times.
Let me know what you think and how you feel by commenting below.  Here is a hint about my view.  I think that there are some conflicting arguments in the editorial. 

David M. Frees III, Esquire
Enhanced Esate Planning and Asset Protection
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David Frees is a Pennsylvania Attorney practicing trust, estate planning, and
asset protection law with offices in Chester County, Montgomery County, Philadelphia County and
many counties surrounding Philadelphia.

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