them 03/13/03 Budget and legislative update; marital deduction mess-up (Davis); limited education 2003-05 no defense against estate tax deficiency (Koester) 02/28/03 Taxpayer's SCIN works (Estate of Dulio Costanza); SCIN contrasted with private 2003-04 annuity; IRS loses on “joint-spousal GRATs” (Cook)