MERTEN's

From: bpetruska@lowenstein.com
Date: Tue Sep 01 1998 - 11:16:32 PDT

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--------------- cc:Mail Forwarded ---------------
From: Beth E Petruska AT LSROS-PO2
Date: 09/01/98 11:56 AM
To: njlla@aall.wuacc.edu AT Internet
Subject: MERTEN's

If anyone has the following & is willing to fax please
give me a call.

The cite is:

4 Mertens, Law of Federal Gift and Estate Taxation, ss
26.28 and 26.36

Thanks!

Beth Petruska
Lowenstein Sandler

(973)597-2500 ext. 5122
(973)597-6123

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