I think you miss the point with the estate tax. The Tea Party’s ethic is anti-class warfare. It is getting back to a government that administers justice blindly, getting away from the crony capitalist model of both parties protecting their favored class/business. The estate tax to tea partiers feels like an unjust confiscatory policy, and their disagreement has nothing to do with who benefits from it. I think most people (tea partiers included) would say rich people are too rich…tea partiers and liberals diverge on what to do (or not do) about that…