Death and taxes. For the first two centuries of American democracy, the former has been the province of Providence, the latter the concern of Congress. Congress has focused on the Internal Revenue Code, leaving death to the aging process, human folly, religion, and Darwinian forces. In a stunning power grab, Congress recently upset this order, asserting control over both domains. No longer satisfied to allow life to run its
course, Congress has sought to hasten accrual of the Death Tax. simply, Congress has sanctioned the killing of rich Baby Boomers.
Paul E. McGreal,
Why Repeal of the Death Tax Means the Second Demise of Substantive Due Process,
San Diego L. Rev.
Available at: https://digital.sandiego.edu/sdlr/vol39/iss2/7