A slightly different perspective on the estate tax

Is that it's not Constitutional. Look at it closely. It's not levied on income, but rather wealth. It's a direct tax.

Hence, it is a direct tax prohibited by Article 1 of the Constitution, and the 16th Amendment (which authorizes only income taxes) has no bearing on it.

I'll be sitting here with the crickets chirping while I wait for the Senate or courts to figure this out, but it's pretty clear to me. There is no Constitutional authorization for this particular form of class warfare.