To a degree, I do. But frankly, if your argument against ANY tax is, "I won't be able to pay it and still do everything I want", you could argue against all taxes.
In the case of farmers, ranchers, et al... they are probably the worst sucklers on the government teet. Which is why those big rectangular states get far more out of washington than they send in.
Our current agricultural system is largely based on MASSIVE government subsidies, everything from Food Stamps to price supports to buying excess government cheese to sit in warehouses. Not to mention the government run irrigation systems that are largely designed to keep these places watered, or the roads that make it possible to do their jobs.
So, no, I don't get upset when the farmers have to pay an estate tax when they pass on their property. They probably only stayed afloat through government cash, in the most part.
Now, if you want to debate the mechanics of it, that's another issue. I could see putting in exemptions and such.
But don't tell me it's always unwarrented, because it isn't.
