ESTATE TAXES BY PAUL W. PINKERTON C.P.A. OF ELLIS, PINKERTON AND COMPANY, CERTIFIED PUBLIC ACCOUNTANTS; AUTHOR OF AND 'CORPORATION PROCEDURE"; SPECIAL CONTRIBUTOR TO ACCOUNT- ICAN ASSOCIATION OF UNIVERSITY INSTRUCTORS IN ACCOUNTING, ILLINOIS SOCIETY OF CERTI- FIED PUBLIC ACCOUNTANTS; MEMBER OF AL ACCOUNTANTS SOCIETY AND JEFFERSON H. MILLSAPS LL.B, J.D., C.P.A. MEMBER CHICAGO BAR; ASSISTANT EDUCATIONAL DIRECTOR, INTERNATIONAL AC- ACCOUNTANTS, AMERICAN ECONOMIC ASSOCIATION; ASSOCIATE MEMBER, AMERICAN ASSOCIATION OF UNIVERSITY INSTRUCTORS IN ACCOUNTING; FELLOW OF STANFORD LE CHICAGO CALLAGHAN AND COMPANY |