One phrase is what the US Congress uses to describe the actual, existing tax [0], the other is a phrase created by opponents of the tax in the 1940s [1]. Only one of these words looks charged to me.<p>[0] <a href="https:&#x2F;&#x2F;www.law.cornell.edu&#x2F;uscode&#x2F;text&#x2F;26&#x2F;subtitle-B&#x2F;chapter-11" rel="nofollow">https:&#x2F;&#x2F;www.law.cornell.edu&#x2F;uscode&#x2F;text&#x2F;26&#x2F;subtitle-B&#x2F;chapte...</a><p>[1] <a href="http:&#x2F;&#x2F;www.npr.org&#x2F;sections&#x2F;thetwo-way&#x2F;2010&#x2F;12&#x2F;16&#x2F;132031116&#x2F;a-history-of-how-we-got-from-estate-tax-to-death-tax" rel="nofollow">http:&#x2F;&#x2F;www.npr.org&#x2F;sections&#x2F;thetwo-way&#x2F;2010&#x2F;12&#x2F;16&#x2F;132031116&#x2F;...</a>