The Uncertainty of Death and Taxes: Valuing Estate Tax Marital and Charitable Deductions after Hubert
http://www.indianalawjournal.org/articles/79/1/The-Uncertainty-of-Death-and-Taxes-Valuing-Estate-Tax-Marital-and-Charitable-Deductions-after-Hubert/Page1.html
By Heather J. Kidwell