I shouldn't have said Bob.  He's been a pretty much life long friend and I was just reminiscing about one of our conversations.  It was brought about because I got an email from Farm Bureau, a call to action thing about legislatures considering legislation that would tax capital gains at death and eliminate stepped-up basis in order to help pay for trillions of dollars in new government spending. 

I'm certain there isn't enough farm ground to pay the 30 trillion off because all the acres, every one of them would have to sell in excess of $35,000 an acre.  So that just means this is another way to keep people from gaining wealth.  The wealth tax on estates only stops people from succeeding it won't do anything to aid anybody except the wealthy and powerful.