Buffett is not a concerned citizen in this debate. He has a vested interest in reinstating the Death Tax. This excerpt of an article in the American Thinker is so good it will make you go read the entire thing (I hope). The rest is all taken directly from that article:
A family business owner or farmer takes out a large life insurance policy which he sinks tens or hundreds of thousands of dollars into each year. When he finally passes away, the life insurance pays out his policy to his family–tax free…Even as Mr. Buffett’s insurance companies are “protecting” family businesses from the IRS, he is buying companies that are forced to sell themselves to pay the death tax. Mr. Buffett’s ability to buy family businesses at bargain basement prices depends on families being desperate to sell-and nothing produces family businesses desperate to sell quickly like a 55% bill from the IRS on all of the businesses’ assets.