What's up with the estate tax?

Just wondering what your opinion is on the estate tax, since that might get raised to 40% for inheritances above $5mil. I come from a country that doesn't have it and I think it's totally immoral. What gives the govt the right to take away a dead guy's money, assuming he has heirs? especially when that money is already after-tax? Is this another one of those spread-the-wealth techniques?

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