Regarding "The estate tax: Mend it, don't end it" (Editorials, Mar. 5): The Democratic plan includes an estate-tax reduction, but appears to make it easier for farmers and small businesses to will their assets to heirs. The Republicans would eliminate the estate tax entirely for all citizens. It is unfair to tax the assets of farmers and small-business people differently from other citizens. All presumably have worked hard to accumulate those assets, and the test should not be their liquidity.
Morris Township, N.J.