Death Taxes

Why tax the dead? Because now they are in the worst possible position to defend themselves against it. Despite the fact taht we spend millions of dollars every year to pay tax attorneys and accountants to minimize the impact of death taxes, the heirs of many deceased Americans find that the only solution to settling with the government is to liquidate their inheritance.
Obviously, this results in the sale of homes and the loss of businesses. How do you feel about this? Is this the proper way for our government to support itself and to encourage the realization of the American Dream - to make your heirs have a better life, based on your homeownership and entrepreneurship?