When a person dies and transfers their estate, it gets taxed. I believe this tax is only a good thing. The people receiving the estate are receiving an unexpected gift, not a regular source of income, therefore the taxation of this estate does not negatively affect anyone. A person being upset because their gift wasn't a little bigger than what they ended up getting is not a good reason to take away something that increases revenue for the country, which then improves the economy.
Absolutely under any circumstances is allowing the top 1percent more tax breaks fair or ethical or economically responsible. They have proven throughout history that they do not put back into the economy as “trickle-down economics” suggests. Instead, it is re-invested into enterprises that drive up inflation and dry up resources. They money they save from the taxes they use to create an unstable economic situation in which only they stand to win. That much wealth shows mental and emotional instability, and limits and constraints needs to be kept in place.