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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.

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