About the Author

Raymond N. Bolton (1928-1996) developed and for many years authored, The Federal Estate Tax: Preparation of the 706. Aside from being a Certified Public Accountant and Attorney, he was a devoted and energetic teacher who firmly believed in the value and practice of continuing education for attorneys and accountants throughout the United States. He authored numerous texts and papers on the subject of taxation. This website is dedicated to his memory and his mission.