The New York Times reports that the Senate rejected attempts to move forward with a repeal or cut back to the estate tax in a 57-41 vote, 3 votes short of the needed 60 to end debate and start the vote. Congratulations to the advocates who took the time to understand this complicated issue and make their voices heard on Capitol Hill!

As spokespeople for and against the repeal of the estate tax argued last night on the Lehrer News Hour, much of the debate over the tax has been framed in terms of what's fair. I guess it's a contest between the Waltons and the Waltons -- between the heirs of Sam Walton of Walmart who are pouring their money into getting the estate tax eliminated and the Waltons of John-Boy fame, who would prefer to see their taxes go for better schools, health care or college aid instead.

Senate Majority Leader Sen. Frist has vowed to bring the repeal up for another vote before the end of this congressional term.