If I were to win the lottery, I'd be heavily taxed on the money. However if I grew up rich, had my college, wedding, first car, etc paid for by my family, I could still inherit at least $5 million in cash tax free on top of all that. Inheritance ought to be taxed like income because the person receiving it DID NOT EARN IT. If you want to be rich and have influence you can do so in our society but I think each person should have to earn it themselves and not have it handed down to them. We are creating an aristocracy by allowing so much wealth to accumulate in the hands of so few people.