Hmmm...a tax that’s really just good for attorneys and tax consultants? ;)
Don't forget insurance salesmen (cough, Warren Buffet, cough).
Since the tax has been about 50% since FDR, then headed towards 75% of the Kennedy family wealth should have been turned over to the government (Joe and Rose Kennedy and six of their nine kids have died). If they have kept the majority of it out of government's greedy hands, then they are using tricks they don't want all the "little people" like farmers and small businessmen to use.