Monthly Letters to Pulmonary Patients by Thomas L. Petty

Thomas L. Petty, M.D.

Professor of Medicine, 
University of Colorado

Chairman, National Lung Health Education Program (NLHEP)


National Lung Health Education Program
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HealthOne Center
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Denver, CO 80218
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Fax: 303 832 8137

Taxation without Respiration

June 20  2002
Second Wind
Lomita, California

     The principal of taxation without representation was established in the early years of our goverment's evolution. The certainty of death and taxes is known and accepted, though reluctantly by all. The amount of tax levied on each individual is decided by congress, often without consideration of national priorities. Once taxed, we have no control over how our money is spend, often by irresponsible people in our government. Much of our taxes are wasted through bureaucratic inefficiency and sometimes incompetence.

     But, how about taxes after death? This has to be unethical, if not immoral. The money which remains in a deceased's estate has already been subject to taxation. Now, when life ends, why is it necessary to tax the money again? It is true that we have no rights after we die. But someone must uphold the common sense issue that there should be no taxation without respiration.

     Here's a good suggestion to insure that you will not have taxation without respiration. If your estate is exposed to death taxes - give the amount that is taxable, above the exclusions to the Alvin Grancell-Mary Burns Chair in Rehabilitation medicine at UCLA. This will help insure research about respiration and eliminate your estate taxation.


       Thomas L. Petty, MD

Last update:
24 July 2002