Barack Obama Proposes New Death Tax

I think this is a really interesting article because it really shows how far the President is willing to go when it comes to tax increases. Every dime you've earned in your lifetime is taxed and now, Obama wants to tax it all again when you die, decreasing the inheritance you pass down to your family. This tax is not only on your savings, but also any businesses or properties you owned. During the Bush administration, the tax was repealed and now Obama is trying to bring it back. Where is the justification in taxing money that has already been taxed at LEAST once?