Commentary When South Dakota Gov. Kristi Noem was 22 years old, her father was killed in an accident on her family’s farm. The tragedy upended her life. Noem ended up leaving college and coming home to take over the family business, one of the largest farming operations in the state of South Dakota. The situation was overwhelming for a grieving young woman who had more than enough on her plate. And then came the death tax. Noem and her family got a letter in the mail from the IRS saying they owed a significant sum of money to the federal government precisely because a family tragedy had just occurred. They had land, cattle, and machinery but no money in the bank. What were they to do? Noem told me this story as a guest on this week’s episode of my podcast, “Newt’s World,” explaining that her firsthand experience with death taxes ultimately spurred her to …