My usually reliable tax crystal ball makes two predictions: 1) The estate tax will not be repealed in 2003-the Republican Senate could join the House and the president to get the job done, but they will not; and 2) If the Republicans kill the estate tax, the next time the Democrats get control in Washington, the estate tax will be reincarnated, as it has been three times before. When it comes to estate-tax changes, these are uncertain times. The death of the estate tax would cause some folks to celebrate; others to gnash their teeth.
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