Rich Lowry’s column on April 21 made a very skewed attack on the estate tax. I understand that no one likes to be taxed, but the estate tax makes sense.

The estate tax kicks in when someone inherits millions of dollars, usually from a family member. Unlike income taxes, the person being taxed did nothing to earn the money except being named beneficiary of the estate.

It is like winning the lottery — the recipient randomly picked the right numbers. No skill is required. In this case, the recipient just had to be born to the right person.

The only exception most are willing to make is in the instance of a family farm or business that the person receiving the property likely helped to build. Such estates are not being wiped out from the tax. As Lowry pointed out, only $20 billion is taken in by the government. The beneficiaries of that wealth are still very well off, likely for the rest of their lives, simply for having the right parents.

With the exception of their personal loss, I don’t feel sorry for them, and neither should anyone else.

Mark Moize, Leeds