It is widely known that the richest and second richest families in America solidly support the estate tax here in Washington and at the federal level. The Gates and Buffetts, in turn, reap praise for their selfless philanthropic commitments, most of which is well deserved. Let's now connect some facts and see where they lead.

If you build it, he will come ... and buy it.

Frank Russell Company was a locally owned multi-generational jewel of a company employing many, having built a stellar international reputation while doggedly maintaining its Tacoma identity. But the Russell family could not figure out how to hold the company together in the face of the estate-tax hammer.

Who was there to scoop it up with his billions because of this devastating tax looming on the horizon? None other than the "Oracle of Omaha," Warren Buffett-the second-trumpet in the Gates' family pro-estate-tax orchestra.

Similarly, Mr. Buffett was there to help the Bridge family with his Berkshire Hathaway Corporation's acquisition of another fine Northwest corporate citizen, Ben Bridge Jewelers.

Recently, Mr. Buffett committed most of his wealth to the Gates Foundation to be run by the Gates family and friends in perpetuity. How tidy.

I wonder how many other fine companies are now owned and controlled from Nebraska due to the coercion of this tax so that the Gates Foundation can manage and benefit from the fruits of others' labor. I am surprised Mr. Buffett hasn't yet also bought The Seattle Times, GM Nameplate and other fine Northwest employers. He still may so that the owners can choose life over death for their companies and the jobs they provide.

They and you and I will be victims of the tax whether or not it has a chance to exact its unconscionable toll, and few of us will ever hear of it. This is why it is patently wrong for the supporters of the death tax to say only a few are affected by it. They don't and can't know how many and don't care as long as it's someone else's bill and someone else's job on the line.

There is another choice job creators can make and one owner didn't waste any time in making it. After Governor Gregoire and the Legislature reinstituted a state estate tax of 19 percent, Food Services of American in West Seattle and most of its 4,700 jobs moved to Arizona.

The owner had little choice. To remain here and to die here would have meant a payment to the IRS and Olympia of roughly 65 percent of the total value of everything he owns. Payment is required in cash and within nine months of death. He could kill the company, sell it or move it. He chose to move it.

How many more, Mr. Gates?

William Larson Seattle