The republican who hopes to defeat incumbent Democrat Congressman Leonard Boswell in November is accusing Boswell of “flip-flopping” on crucial issues. Stan Thompson, a republican from Des Moines, says Boswell has voted both for and against eliminating the estate tax.Boswell recently moved from Davis City to Des Moines to run in the newly created Third Congressional District. Thompson says apparently it’s not just Boswell’s address that’s changing this election year.According to the U-S-D-A, just four percent of farm estates — those worth over five million dollars — are subject to the estate tax. Thompson says it’s still important to eliminate it.Boswell staffers say Boswell voted for an alternative to complete elimination which would have immediately erased the tax for all estates worth three million or less, which Boswell says would immediately help most Iowa farmers. When that alternative failed, Boswell voted for complete elimination of the estate tax as it was the only proposal left.