No Good Deed Goes Unpunished," _Washington Post,_ March 9, 1987, C1. . Denton Offley, _The Federal Estate Tax: A History_ (Madison: University of Wisconsin Press, 1988), 11. . Ibid., 6–9. . Donald A. Ritchie, "Rockefeller Tax Law to Exempt $20 Million," _Washington Post,_ October 2, 1980, A6. . Offley, _Federal Estate Tax,_ 37–38. . Ibid., 14–16. . See "Trustee May Not Be Killed, Court Rules," _New York Times,_ April 4, 1992, B1; "He Wanted to Be Killed," _New York Times,_ April 4, 1992, 1; and "Witnesses Say He Asked for Death," _New York Times,_ April 5, 1992, 2. . Offley, _Federal Estate Tax,_ 15–16. . Ibid., 29. . Ibid., 30. . Ibid., 50–51. . Ibid., 54. . Ibid., 63. . Ibid., 62. . Ibid., 66. . Frank R. Wolf, "Billionaire's Exemption May Be Gone Soon," _New York Times,_ September 15, 1989, D2. . Offley, _Federal Estate Tax,_ 84. . Ibid., 87–88. . Ibid., 94. . Ibid., 108–9. . Ibid., 113–14. . Ibid., 142–43. . "U.S. Ruling Could Hurt Rich Billionaires," _New York Times,_ April 6, 1990, B5; and "The Billionaire Beats the Slush Fund," _Wall Street Journal,_ April 5, 1990, 22. . Offley, _Federal Estate Tax,_ 135. . Ibid., 136. . Ibid., 137–38. . Offley, _The Federal Estate Tax,_ 144–46. . Offley, _Federal Estate Tax,_ 154–57. . Ibid., 160. . Offley, _The Federal Estate Tax,_ 168. . Offley, _Federal Estate Tax,_ 172–76. . See Offley, _The Federal Estate Tax,_ 200–01. . Ibid., 223–24. . Ibid., 252–53. . Offley, _The Federal Estate Tax,_ 260. . Offley, _The Federal Estate Tax,_ 269–70. . Offley, _The Federal Estate Tax,_ 271–73. . Ibid., 276–77. . Offley, _The Federal Estate Tax,_ 286. . Ibid., 297–99. . Ibid., 302. . Offley, _The Federal Estate Tax,_ 310–14. . Offley, _The Federal Estate Tax,_ 323. . Offley, _The Federal Estate Tax,_ 326. . Offley, _The Federal Estate Tax,_ 340. . Offley, _The Federal Estate Tax,_ 345–46. . Offley, _The Federal Estate Tax,_ 362. . Ibid., 366–68. . Ibid., 371. . Ibid., 375–78. . "What Does the Estate Tax Cost?" _New York Times,_ December 12, 1992, A-22. . Offley, _The Federal Estate Tax,_ 387. . Ibid., 397–99. . Ibid., 408. . Ibid., 415. . Ibid., 420–22. . Offley, _The Federal Estate Tax,_ 431. . Offley, _The Federal Estate Tax,_ 438–39. . Offley, _The Federal Estate Tax,_ 442–45. . Ibid., 449–53. . Offley, _The Federal Estate Tax,_ 461–63. . Offley, _The Federal Estate Tax,_ 466–68. . Offley, _The Federal Estate Tax,_ 468–70. . Ibid., 470–74. . Ibid., 475–76. . Ibid., 478–79. . Offley, _The Federal Estate Tax,_ 479–81. . Offley, _The Federal Estate Tax,_ 481–84. . "Tax Proposal Shifts Billions of Dollars in Revenue to Wealthy," _New York Times,_ June 11, 1993, C2. . Offley, _The Federal Estate Tax,_ 486–90. . Offley, _The Federal Estate Tax,_ 491–93. . Offley, _The Federal Estate Tax,_ 499. . Ibid., 502. . Offley, _The Federal Estate Tax,_ 504–05. . Ibid., 506–07. . Offley, _The Federal Estate Tax,_ 508–09. . Offley, _The Federal Estate Tax,_ 513. . Ibid., 517–18. . Offley, _The Federal Estate Tax,_ 519. . Ibid., 520. . Ibid., 522. . Offley, _The Federal Estate Tax,_ 523–25. . Offley, _The Federal Estate Tax,_ 527–28. . Ibid., 528–31. . Offley, _The Federal Estate Tax,_ 532–33. . Offley, _The Federal Estate Tax,_ 534–36. . Ibid., 537–38. . Ibid., 541–44. . Offley, _The Federal Estate Tax,_ 545–48. . Ibid., 549–52. . "Beleaguered Rich Fending Off Tax Hike," _New York Times,_ November 11, 1990, A12. . "Lawyer Pushes $65 Million Tax Cut for the Rich," _New York Times,_ December 18, 1991, A22. . "Tax Proposal Gives a Break to Billionaires," _New York Times,_ January 4, 1992, A-1. . "Rockefeller, Clinton Agree to Tax Reduction Plan," _New York Times,_ March 22, 1992, A1. . Ibid. . "Federal Tax Cuts for Rich and Middle Class Endure," _New York Times,_ April 22, 1992, A-1. . "W.H. Says Bill Will Cut Taxes by $25 Billion," _New York Times,_ May 1, 1992, A-18. . "Tax Bill Has Unexpected Effect on Billionaires," _New York Times,_ May 11, 1992, A-1. . "Greenspan Seen Warming to Reagan's Tax-Cut Proposals," _New York Times,_ November 5, 1991, A-1. . "Lawmakers Eye Broad Tax Cuts," _New York Times,_ January 11, 1993, A-15. . Offley, _The Federal Estate Tax,_ 548. . Offley, _The Federal Estate Tax,_ 554–55. . Offley, _The Federal Estate Tax,_ 558. . Offley, _The Federal Estate Tax,_ 559–60. . Offley, _The Federal Estate Tax,_ 562. . Offley, _The Federal Estate Tax,_ 563–64. . Offley, _The Federal Estate Tax,_ 566. . Offley, _The Federal Estate Tax,_ 570. . Offley, _The Federal Estate Tax,_ 571–72. . Offley, _The Federal Estate Tax,_ 573. . Offley, _The Federal Estate Tax,_ 576–78. . Offley, _The Federal Estate Tax,_ 579. . Offley, _The Federal Estate Tax,_ 583. . Offley, _The Federal Estate Tax,_ 585–86. . Offley, _The Federal Estate Tax,_ 587. . Offley, _The Federal Estate Tax,_ 588–89. . "New Law Will Tighten Estate Tax Rules," _New York Times,_ November 12, 1992, A-22. . "Firm Seized in $1.8 Million Estates," _New York Times,_ November 12, 1992, A-1. . "What Will the Tax Be? A Million Dollars?" _Washington Post,_ December 13, 1992, A13. . "Heirs to Receive Bigger Allowance," _New York Times,_ December 14, 1992, C1. . "Poll Says 70% of Billionaires Will Reduce Taxes," _New York Times,_ December 15, 1992, A1. . "The Estates of the Rich: The Superrich at War," _New York Times,_ February 9, 1993, C1. . Offley, _The Federal Estate Tax,_ 599. . Offley, _The Federal Estate Tax,_ 599–600. . "U.S. Says Rich Should Know How Much Income Tax