mr. speaker , i thank the gentleman for yielding me time .  mr. speaker , it is fascinating if you would think if there was a proposal in the substitute to eliminate the whole list of taxes that the gentleman referred to , but i have never heard one case where they have talked about eliminating any tax , only increasing taxes .  so it is quite an interesting debate .  let me just say , i come to this as someone who grew up in a family farm operation , a family small business .  i can tell you firsthand from real life , honest experience the effect that the death tax has on families and creating jobs and opportunities and being able to continue what i believe is the american dream , and that is to have an opportunity for your children and your grandchildren to continue a life that you love and cherish .  nothing stands in the way more for families and small businesses to be successful , to continue , than the death tax .  we spend thousands and thousands of dollars every year as a way to try and avoid what the death tax will do to us .  it is morally wrong that the day you die , your heirs should not only see the undertaker but have to go see the tax man to see how much the federal government is going to take away from a lifetime of work .  the idea , while the gentleman from north dakota ( mr. pomeroy )  , i have the greatest respect for him , but the idea of continuing an immoral tax that destroys family , destroys family businesses , i have seen neighbors who have lost everything they have , lost generations of work on a family farm because of the death tax .  it is a fact that nothing is more harmful , nothing is more hurtful than a tax that takes away the hope of the american dream .  this country is based on farms , on small businesses .  that is the lifeblood of this nation , and nothing destroys it more than the death tax ; and that is why we have to kill this death tax to make sure that we can experience the american dream in this country .  