In The Restaurant at the End of the Universe, Ford attempts to strike up a conversation with his old buddy Hotblack Desiato, a member of the biggest, loudest, richest band ever. He fails because Hotblack is spending a year dead for tax purposes.
Next week, the federal estate tax is scheduled to rise to 55%. The exemption from that tax is scheduled to drop to $1 million. That in mind, it looks like folks may well try part of Hotblack’s tax evasion strategy. Alas, human preservation and medical resurrection have yet to be perfected.
I can’t think of a tax less moral or less justifiable than the estate tax. Even if I could, I wouldn’t admit it because it might give someone ideas.