. Roy); Michigan and the TPT credit (Lacks v. Michigan Department of Treasury) 05/02/03 Jobs and growth bill; flat tax proposals; tax apportionment (Kurait) 2003-08 04/11/03 Budget update; estate tax pitfalls for non-resident aliens (Fung); “indirect skips” and 2003-07 the GST; QTIP election boo-boo (PL