TWO WRONGS MAKE A RIGHT. Nick at Tapped commends Winning Argument:

If you're a lefty, you'll find good took points on Judd's blog. And if you're a righty, well, don't you want to know what the other side is thinking?

And if you'd like something other than the usual talking points, you might want to stop, look, then look elsewhere. Consider The United States should not repeal the estate tax.

Opponents of the estate tax argue is unfair because it is double taxation. They believe the value of the estate has been taxed once as income and should not be taxed again. But people with modest incomes have most of their incomes subject to double taxation through sales and excise taxes. Their incomes are taxed once when they earn it and again when they spend it. Essentially, opponents of the death tax are arguing that the rich should be privileged to protect most of their income from double taxation.

Perhaps. But perhaps opponents of the estate tax oppose other manifestations of double taxation. Debaters expect something better than tu quoque. The suggestion that follows, although still subject to debate, does address several of the major talking points opponents of estate taxes raise.

Rather than eliminating the estate tax, simply raise the estate tax exemption level for family-owned farms and business to $4 million. A treasury department analysis found that would exempt almost all family-owned farms subject to the estate tax.