A blog entry by Prof. Alex Tabarrok -- Keep Momma on the Train! -- on Marginal Revolution comments about the recent Wall Street Journal article by Laura Saunders. (See here for my comments on Saunders' article).
Tabarrok links readers to a Monty Python clip, "Bring out your dead!" This clip is humorous because it evokes throwing momma off the train:
It should be noted that much uncertainty surrounds whether Congress will make an estate tax retroactive to January 1, 2010, so as one writer recently states, "you might want [your loved ones] to linger at least partway through  to see what Congress does."
For more humor regarding the federal estate tax, see the blog entry I reference in Humorous post on Huffington Post regarding the federal estate tax.