In the first place there are some wildly inaccurate assumptions and name calling going on within the answers here. Not all liberals are radical fiscally, many are moderate, or conservative and do not support any sort of socialism.
In the second place, inheritance taxes have been around for centuries, and are not unique to the US. In fact, the first official inheritance taxes were used to fund the Civil War and were enacted by the Republican party, which was in the majority then.
The Estate Tax has been modified many times since 1916 and is still an inefficient way to collect money from the wealthy.
Many liberals support the tax simply because so many of the wealthiest people in this country pay much less proportionally in taxes than most middle class folks do. I think many liberals see this as a last ditch effort to get the wealthy to pony up in a way that is somewhat proportional to the portion of the income that is taken by taxes for the middle class American.
I must admit, as an moderate independent, I am constantly surprised that many radical liberals have such a poor concept of what some of their policies could lead to.
I am equally surprised that so many middle class Americans do not seem to realize that the Republican party in general, though there are significant exceptions, have no interest whatsoever in the opinions and needs of the middle class. They are obviously oriented only toward the wealthy, and those who own their own business.
By the way, Sherisapp, avoiding the estate tax penalty for your descendants is not too difficult. Have your tax attorney create an A-B Trust. Name yourself and your spouse as trustees, and your kids as executors. Fully fund the trust with all your real property, and ownership of any passive or investment income you have.
The funded trust now owns all your property. You still control it, and any sales, or transfers of it, and enjoy the advantages of it, but the A-B Trust is a legal entity that will survive your passing, with your children becoming the trustees. The property of the trust is not subject to estate taxes.