TY - BOOK AU - W.Leslie Peat AU - Stephanie J.Willbanks TI - Federal estate and gift taxation : an analysis and critique SN - 0314926490 AV - K 4568 P42F 1991 PY - 1991/// CY - ST. Paul, Minn. PB - West KW - ESTATE TAXES N1 - Includes index ER -