Barbara Webb Walker1
& Sherry M Carty21
Barbara Webb Walker is at Burns, Doane, Swecker & Mathis, 1737 King Street, Alexandria, Virginia 22314-2727, USA barbw@burnsdoane.com
2
Sherry M Carty is at Burns, Doane, Swecker & Mathis, 1009 Slater Road, Suite 210, Durham, North Carolina 27703, USA. The views expressed in this article are those of the authors and not of Burns, Doane or its clients.
