I think this viewpoint assumes that everyone lives independently. A lot of families function as units and they all live and work together. If you inherit post-tax income from a family member, then the money has been fairly taxed regardless of your viewpoint.
Why should you have to pay the government to inherit your late-parent's car or business? What happens if you can't afford to pay the tax?
For the low income families this can make or break a person's way of life, for the 1% it is a way of hoarding the world's wealth and maintain power.
He's been writing his pop-tart joke since 2010!
https://youtu.be/itWxXyCfW5s