This is the same Buffet who argues against abolishing the inheritance tax even though he's arranged things so that almost all of his money will go untaxed. Also, the inheritance tax helps him buy companies cheap. (It forces the children to sell.)
http://money.cnn.com/magazines/fortune/fortune_archive/1986/...
Key (and famous) quote: "[the perfect amount to leave children is] enough money so that they would feel they could do anything, but not so much that they could do nothing."
Notice the date - 1986.