The debate over estate-tax reform in Congress has sparked a controversial dispute between the nation's largest small business trade group and one of the most outspoken small business gadflies.

The American Small Business League (ASBL) took issue today with a campaign by the National Federation of Independent Business (NFIB) that urges its members to lobby for passage of a bill to slash estate taxes.

"The NFIB and other estate tax foes allege that the tax will take half of a small business owner's wealth upon death. This is patently false," said the ASBL in a statement. "The truth is, since most small business owners are in middle-class and upper-middle-class tax brackets, they would probably end up paying higher income taxes to fill the revenue gap created by eliminating the estate tax."