I'm sure when Buffet dies, all his money is going to be taxed without the benefit of all that estate planning. Bobby Vessecchia Manhattan *** Gasparino charges that Buffett "made his vast fortune enjoying that favorable treatment" — the 15 percent capital-gains rate. Actually, Buffett made his vast fortune by holding rather than selling his Berkshire Hathaway shares — making the capital-gains rate irrelevant. Gasparino suggests that something inappropriate took place when Buffett made investments in Goldman Sachs and General Electric prior to "massive federal aid" but never explains what was inappropriate. He raises the SEC investigation into Buffett's lieutenant's stock trading as "one of the most sordid corporate affairs I've seen in a long time" but then acknowledges that he doesn't know if it was outside the law. James Glickson Manhattan