National Review's Lisa Schiffren, that's who!
They are mostly the meritocrats who worked hard in high school and got into the better colleges and grad schools, where they studied while others partied. They pushed through grueling hours and unpleasant "up or out" policies in their twenties and thirties at top law firms, banks, hospitals, and businesses to earn salaries in the solid six figures (or low seven) today — in their peak earning years. Their work ethic is prodigious, and, as Tigerhawk points out, in their spare time they sit on the boards of most of the complex charities and arts institutions that provide aid and pay for culture in America. No group of people contribute more to their community.
Now, as John Cole noted, these poor downtrodden people with six-figure salaries (and not even the folks making $100K-$249K!) are going to be punished by the peasants in the valley. The punishment will change their tax rate from 35% to 39.6%. This piddling increase will take America back to the dark ages of the 1990s when these folks eked out an existence with... six figure salaries.
Look, I'll give Schiffren this much credit: Usually conservatives couch their support of the wealthy not contributing their fair share in more populist terms - the usual conservative boogeyman that tells middle class Americans that they too will be taxed out of existence by the Democrats so they better vote against the slight chance a millionaire might have to pay a little more during say the gravest economic crisis the planet has faced since the Depression.
Schiffren, and the National Review is telling us we should get on our lowly knees and thank the Lord Jesus Christ himself for people who are pulling in $250K plus and who the eff do we think we are to raise their taxes a few percent to keep the country going! That's time we should b spending kissing their alligator leather covered feet, knave!
Of course the reality is that most of the people in this tax bracket won't even seriously notice the change in rate and as the economy improves they'll be the first to reap the benefits of even more freaking money - and God bless them for that.