This controversy is submitted upon agreed facts pursuant to sections 546-548 of the Civil Practice Act. The question to be determined is whether upon such facts a nonresident trustee of an inter vivos trust created in Maryland by a resident of New York is subject to taxation upon income accumulated thereunder after the death of the donor. The donor, a domiciled resident of this State, by a trust agreement dated June 1, 1953 transferred and delivered to plaintiff, as...
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