People should quite obviously not be taxed for any sort of inheritance they want to leave for their children. Any sort of tax on inheritance is little more then legalized theft.
Well, soon enough no one will be able to steal Paris Hilton's hard earned money.
Good. If her parents want to leave her that money that is their absolute right to do so. Who are you to tell them what they can leave her? And what does it matter whether she works or doesn't work? That doesn't justify legalized theft. Should a person with a junker car be able to steal the neighbors cadillac just because the poor guy thinks the neighbor didn't "earn" the caddy? Hell No! Theft is theft.