POLITICAL FOOTBALL: DON'T TRY TO FOLLOW THE RULES

When the U.S. House of Representatives voted in June to abolish federal inheritance taxes, 65 Democrats joined the Republican majority to send the bill to President Clinton. The president, as promised, vetoed the measure, calling it a huge tax cut for wealthy Americans.

When the House attempted last week to override the veto, 13 Democrats who has favored the repeal switched their votes. The override failed by 14 votes.

So did those Democrats change their mind about the inheritance tax? Do they now think the so-called death tax is a good way to raise revenue?

Not at all. They are just another example of how politicians like to have it both ways. Those Democrats will be among the candidates this year who will tell their constituents, "I voted against the death tax."

Outside of the very politicians who have the power to eliminate the onerous tax, it would be hard to find any Americans who think the tax is a good idea. But in a political football season, the rules are far more complicated that any NFL officials could dream up.