ESTATE TAXES

BY

PAUL W. PINKERTON

C.P.A.

OF ELLIS, PINKERTON AND COMPANY, CERTIFIED PUBLIC ACCOUNTANTS; AUTHOR OF
'ACCOUNTING FOR SURPLUS"; COAUTHOR OF "WILLS, ESTATES AND TRUSTS"

AND

'CORPORATION PROCEDURE"; SPECIAL CONTRIBUTOR TO ACCOUNT-
ANTS' HANDBOOK"; PAST-PRESIDENT, INDIANA ASSOCIATION OF CER-
TIFIED PUBLIC ACCOUNTANTS; MEMBER, NATIONAL TAX ASSOCIA-
TION, AMERICAN INSTITUTE OF ACCOUNTANTS, AMERICAN
SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS, AMER-

ICAN ASSOCIATION OF UNIVERSITY INSTRUCTORS

IN ACCOUNTING, ILLINOIS SOCIETY OF CERTI-

FIED PUBLIC ACCOUNTANTS; MEMBER OF
ACTIVE FACULTY, INTERNATION-

AL ACCOUNTANTS SOCIETY

AND

JEFFERSON H. MILLSAPS

LL.B, J.D., C.P.A.

MEMBER CHICAGO BAR; ASSISTANT EDUCATIONAL DIRECTOR, INTERNATIONAL AC-
COUNTANTS SOCIETY; MEMBER, AMERICAN SOCIETY OF CERTIFIED PUBLIC

ACCOUNTANTS, AMERICAN ECONOMIC ASSOCIATION; ASSOCIATE

MEMBER, AMERICAN ASSOCIATION OF UNIVERSITY

INSTRUCTORS IN ACCOUNTING; FELLOW OF
THE ROYAL SOCIETY OF ECONOMISTS

STANFORD LE

CHICAGO

CALLAGHAN AND COMPANY