I'm pretty sure you mean Estate Tax, but since rich fatcat republicans have been spinning it for the past 20 years, it is now known as a Death Tax. In case you are wondering, it is intended to tax wealthy people when they pass down their fortunes to their spoiled heirs.

I'm sure Great Uncle Lester's old pocket watch and lucky Beer Mug don't get taxed too much, so for us normal people, it really isnt too horrible.