@article{BalzBordemann2009,
  author    = {Balz, Ulrich and Bordemann, Heinz-Gerd},
  title     = {Vereinfachtes Ertragswertverfahren: Maßvolle Differenzierung anstelle einheitlicher Werte notwendig},
  series = {Status Recht},
  journal   = {Status Recht},
  number    = {3},
  issn      = {1863-7671},
  pages     = {77},
  year      = {2009},
  language  = {mul}
}
@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}
}