Someone explain how the Estate Tax, taxes income 2x’s?

for example, If some wealthy daddy leaves Dave Burris Jason $100 million dollars, isn’t that now considered income to Jason?

It is money right? it came “into” Jason, right? There for it is “income” to Jason, so now Jason gets that “incoming” money taxed.

So Jason’s money was taxed 1 time only. 

Unless God has a new banking plan it doesn’t do the dead guy any good.  So why would some lucky sperm that has grown up to be a productive person within the economy deserve money that he didn’t work for?  Especially if he/she feels that money should not be taxed? 

If we go on the logic that income shouldn’t be taxed more than once what do we have currency for then?

Call me crazy…