As usual, you use the extreme case to "prove" your point. ( Not your fault, really, most polemicists do it.)
The "death taxes" make it difficult for many families to keep the family business--whether it is a family farm ( not too many left) or other business. You prefer to see these family assets broken up and sold?
Why do you hate small and middle-sized family businesses?

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1982 300SD " Wotan" ..On the road as of Jan 8, 2007 with Historic Tags