@book{59449,
	author = {Harris, Homer Irving and Rasch, Joseph},
	title = {Harris Handling federal estate & gift taxes.},
	publisher = {Lawyers Co-operative Pub. Co.},
	year = {1984.},
	series = {Estate law library},
	address = {Rochester, N.Y.},
	edition = {4th ed.},
	note = {Includes index.}
}