SPALDING, J.
This is an appeal by the State Tax commission from a majority decision of the Appellate Tax Board granting an abatement of an income tax assessed under G.L.c. 62, § 11, to Robert L. Fitts and his wife Mary N. Fitts, for the year 1955 by reason of the receipt of liquidating dividends in that year by the trustees of two Vermont trusts established by Robert and Mary. The case was submitted on agreed facts.
Robert and Mary were inhabitants of...
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