@article{BalzBordemann2009,
  author    = {Balz, Ulrich and Bordemann, Heinz-Gerd},
  title     = {Erbschaftssteuerwerte meist zu hoch},
  series = {Frankfurter Allgemeine Zeitung},
  journal   = {Frankfurter Allgemeine Zeitung},
  number    = {16. April},
  pages     = {14},
  year      = {2009},
  language  = {de}
}