Obama and his Death Tax Crap on giving the Wealthy Tax breaks B.S.

This Commercial is a good example (real or not) of A business owner and how he hands it down to  a Family member. Lets say when that time comes the Son gets the keys. But when the Senior owner Passes on, in the Will the Son or family member will get additional Dollars or the property title of some sort. Now the "big government greedy bastards" or thieves want to come in and take 40% from that property transfer. I see a big problem with that because as stated on "The Five" shown earlier that has already paid taxes on that property.The money is not rightfully the Governments or has the Government lost money because the money never was owed to them. Its Theft!
So I also don't see this as a tax break for the Wealthy. I see this as going after successful people.