The blogger, "Thorstein Veblen" [a pseudonym] points to Greg Mankiw, Harvard economist advocating repeal of the estate tax, and linking to other conservative economists arguing the same policy.
There's absolutely no good argument against confiscatory rates of taxation on large estates (say, over $5 million for an individual). None.
That conservative economists are not deeply ashamed of prostituting themselves in public, with patently absurd arguments, tells one pretty much all one needs to know about the values and integrity of these folks. It really is that telling, and should be noted down by anyone in the habit of reading their analysis and commentary on other issues.