Case Study Isaac Was Born in the United States to an Immigrant

Case Study
Isaac was born in the United States to an immigrant family with very little money. They immigrated to secure a brighter future for Isaac and his siblings. He watched his parents hold down several minimum wage jobs simultaneously, but they were still only ever able to barely scrape by. At a young age, he began to dream about starting a business and making enough money to provide a better life for his family.
Isaac began working for a construction company at a young age and proved to be clever, hard-working, and innovative. He used these skills to climb the company ladder and became the CEO by the age of 35. At the end of his life, Isaac had amassed a significant fortune. His dying comfort is that he will be able to pass his hard-earned wealth on to his children and grandchildren so that no one in his family will ever have to face the struggles of life in poverty again.
-Imagine that Isaac did not earn his fortune, but rather won it playing the lottery. Does that change how much inheritance taxation is morally required?