Somebody once told me, åJim, we ought to call you Mr. Death,'" Jim Martin tells me proudly. "I'll have you know, I don't mind that appellation." These days, Mr. Death has reason to crow. Martin credits himself with coining the term "death tax" in 1993 as a usefully derisive nickname for the estate tax. As the founder and president of the 60 Plus Association--sort of a conservative AARP devoted to repealing the estate tax--Martin is one of the leading advocates for the tax's abolition. His crusade is enjoying considerable success. In April, for the second year in a row, the House of Representatives voted to repeal the tax, with Republicans again frustrating Democratic leaders by drawing substantial cross-party support.