Getty Images Morgan Stanley, the little bank - okay, the smaller-than-Goldman-bank - that may be beating its more prestigious rival.Goldman Sachs Group Inc. had a blowout first quarter as market churn spurred investors to trade more, and the company won more business from companies seeking advice on making deals and raising money. It even saw a pickup in revenue from non-Wall Street customers. “Happy days are here again,” wrote James Fotheringham, an analyst with BMO Capital Markets, of Goldman’s results. But Fotheringham hadn’t gotten far before noting that he could not justify Goldman’s stock price. “We continue to favor Morgan Stanley MS, +0.04% over Goldman Sachs GS, +0.15% ,” he added. That’s pretty much the way most of the analyst community sees the two former investment bank titans. While the FactSet consensus for both companies is a “buy” rating, price targets suggest about 7% upside for Goldman and nearly double that, 13%, for Morgan.via