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Hearing on the effects that current & proposed capital gains & estate taxes have on minority-owned businesses. Witnesses: Tom Ahart, A&M Group, Inc.; Susan Au Allen, U.S. Pan Asian American Chamber of Commerce; Herman Cain, Nat. Restaurant Assoc.; Jerry V. Curry, Victoria International.,Ltd.; Charles J. Kadlec, J&W Seligman & Co., Inc.; Soni Kim, Korean American Communications Services; Jorge G. Lozano, Condortech Services, Inc.; Samuel L. Metters, Metters Industries, Inc.; Paul Pryde, Capital Access Group; & Max B. Sawicky, Economic Policy Institute.