Here, chalking it all up to "unexamined collectivist assumptions" and mistakenly allowing "a little dominion of socialism over their thinking" and the left "trying to preserve that territory they own in your head" through various schemes like the estate tax.
In other words, they're insufficiently indoctrinated. You know, like all those intractable Russians who were sent to the Gulag for nothing more than mistakenly expressing incorrect thoughts.
It never dawns on Tracinski that ideology is a coin with socialism on the one side and libertarianism on the other.
The article is amusing because the "conservatives" he skewers for being insufficiently libertarian are or were aligned with the left and leftism: Charles Murray (former labor unionist, six years in the Peace Corps, "rebel"), Ronald Reagan ("I didn't leave the Democratic Party . . ."), Stuart Butler of health mandate infamy (Brookings), Milton Friedman (FDR functionary) and Megan McArdle (self-described former "ultraliberal").
With the example of McArdle on the estate tax before him, one might have hoped that Tracinski had stumbled into the origin of the socialism in our heads, but no, "there is no such collective entity as 'society.'"
The man wishing to leave his estate to that little society called his family might have begged to differ.