@book{1302,
	author = {McNulty, John K.},
	title = {Federal estate and gift taxation in a nutshell /},
	publisher = {West Pub. Co.,},
	year = {1994.},
	series = {West nutshell series},
	address = {St. Paul, Minn. :},
	edition = {5th ed.},
	note = {Includes index.}
}