They are related...cousins or something like that.
It is 100% class envy! The left is trying to paint the Estate Tax as a tax the rich are trying to avoid by getting it repealed. Just another tax break for the wealthy is all you'll hear. People need to counter this notion by showing regular people lose the most because of this tax. To see how the left is propagandizing this check out this AD
http://www.youtube.com/watch?v=w6599TbHprI&search=paris%20tax
Another "The world is going to end there going to take away Social Security and Medicare old people will be eating dog food scare tactic by the left.