FactCheck.org, Obama’s Loophole Logic: The White House is claiming that the top 1 percent of all earners would pay 99 percent of the capital gains tax increase proposed by the president. But that claim rests on some debatable logic. According to the Obama administration’s way of figuring, a lot of…

The Daily Beast, Three Cheers for the Death Tax!, by Michael Tomasky: Of all the Obama proposals unveiled in the State of the Union address, the one that’s probably drawn the most right-wing fire is the one that would close an inheritance capital-gains tax loophole. … Undertaxing inherited wealth is…