Well, you're not wrong. But you're not entirely right either.

the estate tax is the only means of taxing this income.

While true, that isn't all of it. When someone dies and you inherit their estate, all of their earnings and monetary assets are lumped in to one pile. And then you pay the estate tax on the whole estate.

They don't differentiate between taxed income, and capital gains. So the whole sum is put into one pile, and taxed as a whole. Which means money, that was already taxed at the start, which shouldn't be taxed again; Now is. And it then compounds all of it by raising the overall amount of tax paid because it's a bigger number to tax overall.

So basically, imagine your mom just GAVE you 100$. Now imagine the government stepping in and saying you have to pay tax revenue on the money your mom just gave you. That's what is happening here, except the person is dead.

Furthermore, we tax money more than once in other ways: sales taxes, property taxes, and state and local income taxes all tax money that has already been taxed by the federal government.

While I realize this, it's also BS.

The primary difference with money taxed by the estate tax is that it hasn't ever been taxed before!

All money has been taxed or it wouldn't be in circulation. This is just one extra spot for them to put their greasey, grubby, fat little hands all over. It's bullshit.