TY  - BOOK
AU  - Friedman, Jack P.  
TI  - Offers as market value in an estate tax matter: : a better indicator than the traditional appraisal methodology
SN  - 0732-8435
U1  - DPer 657.05 C33 Feb - Aug 2012, v. 82 
PY  - 2012///
CY  - New York: 
PB  - The New York State Society of CPA
KW  - Taxation
ER  -