In memoriam.

OWEN WADE ANDERSON, Executive Counsel for the Texas Comptroller of Public Accounts, and a speaker at both local and Institute-level TEI meetings died on March 3, 2003, after complications from heart surgery. He was 62 years old. Mr. Anderson, an active member of both the Multistate Tax Commission and the Federation of Tax Administrators, worked with the Texas Comptroller's office for more than 30 years. He served on the MTC Executive Committee for more than a quarter century and was a recipient of the FTA's Outstanding Leadership and Service Award.

KENNETH A. DAVIES, a long-time member of the Calgary Chapter and one of its founding...