ary Consultant, New York, New York, and Jill Choate Beier, Assistant Professor, Marymount Manhattan College, New York, New York 2. Trust Prevails on Commerce Clause Challenge to Pennsylvania's Taxation of Trust Income, by Mark E. Wilensky, Meltzer, Lippe, Goldstein & Breitstone, LLP, Mineola, New York 3. Key Issues for C