@misc{BalzBordemann2009,
  author    = {Ulrich Balz and Heinz-Gerd Bordemann},
  title     = {Erbschaftssteuerwerte meist zu hoch},
  booktitle = {Frankfurter Allgemeine Zeitung},
  number    = {16. April},
  institution = {Wirtschaft (MSB)},
  type      = {contributiontoperiodical},
  pages     = {14},
  year        = {2009},
}