SPEAKER INDEX CONTENTS INSERTS ALLSUP 133 135 136 150 151 167 169 ANDERSON 8 10 19 20 22 23 24 25 26 27 28 29 30 ARTHUR J. FRIED 96 CHARLES E. KERN II 176 COENEN 117 153 154 155 156 159 160 161 DEAR CHAIRMAN GEKAS 95 DEAR JUDGE WEIS 110 DEAR MR. CHAIRMAN 168 FERRARA 145 146 149 FRANK 5 6 25 26 27 28 29 30 31 FRIED 30 32 34 75 76 77 78 79 80 81 82 83 90 91 GEKAS 1 3 5 6 7 10 18 19 20 21 24 25 29 30 31 34 41 44 58 59 73 74 75 77 80 81 84 87 88 90 91 93 94 95 100 116 117 133 135 136 144 149 150 151 152 155 156 162 169 170 GEORGE W. GEKAS 168 HON. GEORGE W. GEKAS 95 INGLIS 29 JACKSON LEE 91 93 94 152 154 155 JAMES W. HARPER 176 JOHN H. PICKERING 169 JOHN J. CALLAHAN 93 JOSEPH F. WEIS, JR 110 JULIAN EPSTEIN 176 MEEHAN 87 88 94 95 NADLER 3 21 22 23 24 77 78 79 80 81 82 83 84 85 86 87 88 135 146 156 157 158 159 160 161 162 166 167 169 170 PICKERING 102 116 117 151 152 158 159 167 PRESTON 59 74 84 85 86 87 88 RAYMOND V. SMIETANKA 176 SMITH 24 25 THOMAS E. MOONEY 176 TO THE EDITOR 91 WILES 41 44 75 CONTENTS SPEAKERS INSERTS OPENING STATEMENT OF CHAIRMAN GEKAS PAGE 1 STATEMENT OF HON. STEPHEN H. ANDERSON, JUDGE, U.S. COURT OF APPEALS FOR THE TENTH CIRCUIT, SALT LAKE CITY, UT, ON BEHALF OF THE JUDICIAL CONFERENCE OF THE UNITED STATES PAGE 8 STATEMENT OF ARTHUR J. FRIED, GENERAL COUNSEL, SOCIAL SECURITY ADMINISTRATION PAGE 32 STATEMENT OF DANIEL J. WILES, DEPUTY ASSOCIATE CHIEF COUNSEL (DOMESTIC FIELD SERVICE), OFFICE OF CHIEF COUNSEL, INTERNAL REVENUE SERVICE PAGE 41 STATEMENT OF STEPHEN W. PRESTON, DEPUTY ASSISTANT ATTORNEY GENERAL, CIVIL DIVISION, U.S. DEPARTMENT OF JUSTICE PAGE 58 STATEMENT OF JOHN H. PICKERING, WILMER, CUTLER & PICKERING, ON BEHALF OF THE AMERICAN BAR ASSOCIATION PAGE 102 STATEMENT OF DAN T. COENEN, J. ALTON HOSCH PROFESSOR, UNIVERSITY OF GEORGIA SCHOOL OF LAW PAGE 117 STATEMENT OF JAMES F. ALLSUP, PRESIDENT, ALLSUP, INC., BELLEVILLE, IL PAGE 133 STATEMENT OF PETER J. FERRARA, GENERAL COUNSEL AND CHIEF ECONOMIST, AMERICANS FOR TAX REFORM PAGE 145 INSERTS SPEAKERS CONTENTS