Boston Globe:  “NOT ALL deaths are sad. The federal estate tax died at 12:01 A.M. on January 1, an occasion of joy if there ever was one.  Allowing it to expire was one of the few sensible things Congress accomplished in 2009. Keeping it dead should be a congressional goal for 2010.  Estate-tax repeal was an element of the tax cuts George W. Bush signed into law early in his presidency.  But the legislation was perverse.”