Journalist David Cay Johnston won a Pulitzer Prize for beat reporting. His beat is taxes. He writes about tax inequities, tax loopholes and the IRS for The New York Times. In a recent article (April 8, 2001), JOHNSTON wrote about the effect of the estate tax on farmers. The President contends that to help save the family farm, estate taxes should be repealed. JOHNSTON found that very few farmers pay estate tax, and he couldn't find an example of one farm that had been lost because of estate taxes.