著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL
"Pennell, Jeffrey N.","Cases and materials on the income taxation of trusts, estates, grantors and beneficiaries",,West Pub. Co.,1987,American casebook series,,0314425659,,https://cir.nii.ac.jp/crid/1130000794132928512