Mr. May's partners published a large number of his papers. May, Twenty-Five Years of Accounting Responsibility, The wide range of these papers in the interwoven areas of accounting, law, regulation and government is indicated by the titles of the parts. The propriety of corporate action depends upon the interpretation of accounting terms which Mr. May makes very clear do not have certainty of meaning or content. Mr. May discussed the Cintas case in The American Car and Foundry Decision J. ACCOUNTANCY 517; for summaries of the accounting affidavits. Mr. May's book is the best of them for this purpose and makes the most significant contribution for lawyers. Mr. May properly insists upon the need, for clear analysis, of recognition of changes in the value of the monetary unit in which assets and liabilities are recorded, as distinguished from other factors that may affect asset value.