@book{188766,
	author = {Graetz, Michael J. and ebrary, Inc.},
	title = {100 million unnecessary returns},
	publisher = {Yale University Press,},
	year = {c2010.},
	address = {New Haven [Conn.] :},
	edition = {Pbk. ed.},
	url = {http://site.ebrary.com/lib/rucke/Doc?id=10579298}
}