I am not going to have any sympathy for farmers who don't want to pay tax. Boo, hooo. What makes farmers more special than other wage earners in town that have to pay tax on their 401K's when they retire. Some farmers need to get off their high horses and realize that there is nothing wrong with paying your fair share. I hate paying taxes as much as the next guy but why should I (or my kids) get off the hook while my friends who work in town are stuck paying an inordinate amount of the burden?

Art's land is worth millions, how sad can he be? Do a tax free swap and you can own half of Mississippi! Agree with Bill, quit whining. He is the type of farmer that has America turning against agriculture.

True, it may be hard to feel sorry for someone who's trying to farm in America's pricey resort areas, but I have even less sympathy for the nonfarm billionaires whose heirs escape estate taxes from here to eternity. I've always wondered how the champagne rich made their wealth last for generations, and seemed to pay little estate tax in the process. A CPA and specialist on estate tax planning emailed that "yes the article is pretty factual. In fact you can actually leverage insurance to a higher level with these trusts." Assume an insurance trust bought a policy with a $20 million death benefit and a premium cost of $300,000 per year, he adds. If a death occurs in five years, the full $20 million escapes estate tax. This is how the rich are different than you and me--they can afford good consultants!

Perhaps for Art and his family, passing on his land as a farm is more important to than being rich. Selling enough of his land to cover the 55% estate tax might leave a farm that is too small to be viable for the next generation. That is precisely what happened to my own family's farm (in the great plains) - instead of selling of the land, we opted to get a bank loan to cover the taxes and keep the farm intact - at the time interest rates were 21%. You can probably guess the rest. Are 401ks taxed at 55%? And how do you even compare a a 401k to a farm where you've had your family's roots? I don't see the quote where Art is refusing to pay taxes, but I do understand his desire to pass on his family farm, and how a 55% estate tax will make that impossible for some farmers. And really, are we to the point that we think the concept of passing along your farm to your kids is the reason America is turning against agriculture? I think Marcia is nearer the mark with the non-farm billionaires.

It's time for state governments to start protecting people's rights since the federal government continues to attack them. Why shouldn't someone be able to pass on an asset to anyone they wish without their being a tax levied? Are we not entitled to life, liberty and property (earned or inherited)? Did you know income tax was ruled unconsitutional before it was finally ratified? STOP SPENDING!