@book{59313,
	author = {McCord, John H. and Rutter, William A.},
	title = {Estate and gift tax},
	publisher = {Harcourt Brace Jovanovich Legal and Professional Publications},
	year = {1979.},
	address = {New York},
	edition = {10th ed.},
	note = {At head of title: Gilbert law summaries.}
}