"Inheritance taxes are so high that the happiest mourner at a rich man's funeral is usually Uncle Sam"

This quote by Olin Miller is a humorous method of expressing the fact that inheritance taxes are very high. It suggests that when a rich person passes away, the government is the one who benefits the most from the inheritance. The quote suggests that the federal government is the happiest mourner at an abundant man's funeral due to the fact that it will receive a large portion of the inheritance in taxes. This is a method of highlighting the fact that inheritance taxes are really high and that the federal government takes a large portion of the inheritance when a wealthy person dies. This quote is an amusing method of revealing the idea that the federal government benefits the most from the death of a rich individual.