1. The death tax is double taxation because you already paid income taxes on the money. Status mostly false.
The majority of very wealthy estates (10 million+) and virtually of all the billionaires in the country didn't accumulate their wealth by earning 6 and 7 digit salaries socking away a big chunk in CDs and benefiting from compound interest. Rather they gained their wealth through the massive appreciation of assets. Now in many cases these assets appreciated due to their hard work, but in most case the appreciation has never been taxed.
Warren Buffett is a classic example, Berkshire has never paid a dividend and he has sold very few of his Berkshire share, hence Uncle Sam collects taxes on 50 million a year that is reported not the literally billions he gains each year from Berkshire stock appreciation. (Obviously Berkshire has paid corporate income tax.) But it isn't just Billionaire Buffett who has benefited from this, I suspect there are tens of thousands of former employees of Apple, Cisco, Google, Intel, Microsoft Walmart etc, who will go to their grave never having paid a dime on the massive run up of their stock.
A even more common wealth creator is real estate. Virtually every town in American has one or more real estate mogul. This the guy or gal who over the years has accumulated a couple dozen pieces of property: houses, apartment building, commercial real estate etc. Due to the highly favorable tax treatment of real estate, e.g. depreciation and 1031 tax free exchanges, the mogul can accumulate 10+ million in Real Estate while paying very little tax over their lifetime.
The "small" business owner is another example of untaxed assets. One of the biggest proponents of repealing the estate tax is car dealership association. Car dealership range in value from 1 to 8 million and it is common for a single family to own several dealership in a community. Again the increase in value of the dealership has never been taxed. It is bad enough that car dealership provide everybody in the extended family (included the 16 year old nephew) with a taxpayer subsidize company car, do we need to give them more tax breaks?