WILKINS, J.
The Commissioner of Corporations and Taxation (Commissioner) appeals from a judgment granting an abatement of certain inheritance taxes assessed by him. At issue is the question whether the tax credit available under G.L.c. 65A, § 3, for State estate taxes paid with respect to future interests, is itself subject to inheritance taxes imposed by G.L.c. 65, § 1, at the time those future interests vest. We agree with the ruling below that the tax...
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