>>Because that's not the point. Pretty much every time money changes hands, we tax it. So when money changes hands from the deceased to the beneficiary, we should tax it. Like all other taxes, it should be reasonable.
>
>Every tax is reasonable. The reason is "we need the money". The excuse is "we need to take your money to help you".

I agree that the definition of "reasonable" is difficult. But I don't think you're among those who consider all taxes to be theft.

Tamar