Arthur Rosen is quoted on March 15 in the State Income Tax Advisor concerning the difference between ethical and legal behavior in corporate tax matters. "Many times people equate ethics with organizational requirements and whether what they will do would cause bad press for the company," Mr. Rosen observes. He adds that while such a perspective is not wrong, "You shouldn't think about getting away with something. You should do what's right, no matter the monetary amount at issue. You should deal with government the same way you deal with society."