Minority Discounts: the Alchemy in Estate and Gift Taxation
[Also appears in Federal Wealth Transfer Tax Anthology, edited by Paul L. Caron, Grayson M.P. McCouch, Karen C. Burke, 269-275. Cincinnati: Anderson Publishing, 1998.
An adaptation with title "The Alchemy in Estate and Gift Taxation" appears in Boston College Law School Magazine 4 (Spring 1996): 28-32.]
James R. Repetti. "Minority Discounts: the Alchemy in Estate and Gift Taxation." Tax Law Review 50, (1995): 415-486.