re: #596 reine.de.tout

Hers was a slippery slope argument.

If Joe gives Sally $1M, then Sally has $1M of income
whether or not Joe is Sally’s father.
If Joe bequeaths Sally $1M, it seems reasonable that Sally
still has $1M of income.

My dog in this fight is fairness. Income is income whether it comes from a rich daddy or a blue collar job.