New York Times:  “A Congressional tax standoff has opened a window of opportunity for wealthy Americans determined to avoid paying up post-mortem.  With lawmakers unable to agree on a year-end fix for a quirk in the Bush-era tax cuts, the federal estate tax is set to be repealed for one year as of Jan. 1, meaning that those who suffer a timely death could escape the usual certainty of taxes. . . . While the tax is about to expire, it probably should not be buried just yet.  Democrats are vowing to resurrect it as soon as Congress returns in 2010.”