Rush, following your line of reasoning Trump/Ryan should raise the capital gains tax rate.
My point regarding the cap gains tax as it relates to stock has always been if you sell an original issue stock you purchased, you should get a tax preference as the money you invested was with the company. When you buy shares on the market from another investor, they provide no capital formation for the business and hence in my view are nothing more than an ordinary gain.
My view of the inheritance tax is simple, there should be none.