If you built a business valued at more than $11 million, your kids have to have 40% of that value in cash to pay estate taxes. Further, taxes were already paid by the estate owner, so it’s a double tax. That’s immoral.
The tax is on estate ASSETS.
You are, presumably, misstating the law on purpose.
And in your world taxes wouldn’t necessarily have been paid by the estate owner, since if it was passed down to him, he would have got it tax free.