There is a lot of the middle class that will be taxed through the nose on this "death tax".  All it will end up doing is making an even wider gap between the very rich and the poor.  There are a lot of family owned businesses on Main Street, and many modest-sized agricultural operations that will have to liquidate because they can't afford to pay this tax and still stay in business.

For instance, there is the fifteen thousand acre ranch on the Cheyenne River east of Rapid City that sold recently.  Land is so high (and it is taxed accordingly) that no working rancher could possibly afford to buy this place and ever expect to pay for it by running cattle.  Instead, it sold to a very wealthy couple from Florida to be used strictly for hunting.  The very marginal grazing land brought $590 per acre, when it is only worth about $150 per acre to run cattle on it.  Who will be better for the local community, a working rancher or rich hunters who will only visit the ranch on rare occasions?

There will be many ranches that will sell out, because of the "death tax" that needs to be paid.  The Ted Turners of the world, the Mormon Church, and other mega-rich outside investors will end up owning many of these properties.  They will surely not support local communities as would the more "common folk" that would like to stay on the land, but can no longer afford to do so.

Main street family-run businesses are in the same boat.  They will fall by the wayside, because they can't afford the estate taxes.  Walmart and other large corporative businesses will get bigger, and the old community guard will no longer exist.

The great United States of America will benefit tremendously if the Death Tax is permanently repealed.