About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

LOG IN
LOG IN


24 St. Louis B. J. 1 (1977-1978)

handle is hein.barjournals/stloubj0024 and id is 1 raw text is: VOL. XXIV SUMMER 1977 NO. 1 -9n 7/ij J ju .. Articles A Basic Review of the Estate and Gift Tax Aspects of the Tax Reform Act of 1976, by Edgar T. Farm er .............................................. 6 Missouri Inheritance Tax, by W illiam H . Copeland ......................................... 14 Death and Taxes, by Anthony J. Sestric ..................... ..................... 18 Income Tax Aspects of the Tax Reform Act of 1976, by Thom as E. Toney, III ......................................... 26 The Determination Letter, by Joan M . Newm an ............................................32 Features Books in Brief, by Hon. Arthur J. Litz .......................... 44 The Briefcase, by Stephen C. Banton ............................ 40 Advance Sheet Quiz, by Edgar T. Farmer ............ ........... 45 Recent Additions to the Bench, by William D. Drehkoff ............. 46 News of the Association President's R eport ................................................. 2 Executive Comm ittee Roster ........................................ 3 Lee's Com pendium s ................................................ 4 In Memoriam ..................................................12 BOARD OF EDITORS Officers of the Association President ............ Charles A. Werner President-Elect ........... Robert L. Proost Vice-President ......... Michael C. Walther Vice-President ........... John S. Morrison Secretary ................... Paul M . Denk Treasurer ............ Anthony J. Sestric Past President ............ Edgar T. Farmer Member-at-Large ........ Lionel L. Lucchesi Member-at-Large ........ Robert F. ScoVlar A.B.A. Delegate ........ James E. McDaniel Section Chairmen Business Law ...... Matthew P. McCauley County ................ Kenneth Suelthaus Criminal ................. John L. Davidson Patent ................. Edward H. Renner Probate ................... Helen G. Bauer Taxation ............... Lawrence Brody Trial ................... F. Douglas O'Leary Young Lawyers ........ Maury S. Poscover Executive Director ........... Lee Hamilton Asst. Executive Director Mark C. Mensendiek Editor and Chairman Managing Editor - Anthony LeClaire Anderson Robert E. Ballman Stephen Chandler Banton Douglas Brockhouse Joseph R. Burcke Hon. Louis L. Comerford John J. Donnelly - John C. Rasp Jeffrey W. Peters Staff Artist - Dan R. Erwin George Douros, Jr. William Dennis Drehkoff Edgar T. Farmer Kenneth John Heinz Walter J. Kramer Hon. Arthur Litz Mary-Louise Moran Author photos for this issue were provided by Jack F Allen, member of the Bar Journal Committee. George A. Newton Edward H. Renner Sidney Rubin Hon. George E. Schaaf Martin Thurman Sigillito Jay Arthur Summerville Copyright o 1977 by the Bar Association of Metropolitan St. Louis ST LOUIS BAR JOURNAL The St. Louis Bar Journal is published quarterly, in Summer, Fall, Winter and Spring by The Bar Association of Metropoli- tan St. Louis, #1 Mercantile Center, Suite 3600, St. Louis, Missouri 63101 (telephone AC 314-421-4134). The opinions expressed herein are those of the authors and are not necessarily in conformity with those of the Editors or The Bar Association.