mr. speaker , i rise today as a cosponsor of h.r. 8 and in support of this rule .  i believe , as most americans do , that it is unacceptable for a grieving family who has recently lost a loved one to get a visit from the undertaker and the irs on the very same day .  it is unconscionable , and it ought to be illegal .  the death tax is really a tax on the american dream .  americans work hard all their lives building up farms and ranches and small businesses , hoping that maybe one day they can pass this along to their families .  but after years of payroll taxes and income taxes and sales taxes and property taxes , many businesses and farms just do not make it .  and those that do , the government can step in and take over half of what they worked their entire life to build .  now , mr. speaker , i grew up working on a farm , and i represent a large portion of rural east texas .  east texas is a great place to live , but sometimes it can be a challenging place to make a good living .  recently , i spoke to a rancher in my district who has worked hard nearly 30 years building up a cattle ranch operation .  his greatest dream is one day to leave that ranch to his family .  but with sadness in his voice he told me , you know what , congressman ?  by the time the government takes its share , there is just not enough to go around .  it is not fair to take that family 's ranch .  it is not fair that americans are being taxed twice on the same income .  and it is not fair that the federal government can step in and automatically inherit 55 percent of the family farm , a family business or a family nest egg .  mr. speaker , let us vote for this rule .  let us support h.r. 8 .  let us kill the death tax and breathe new life into the american dream .  