WILKINS, J.
We hold that income received by the plaintiffs, executors of the estate of Cyrus F. Springall, payable to trustees under an inter vivos trust created by Springall, and in turn payable by the trustees to a nonresident, is not subject to Massachusetts income tax. We reverse the decision of the Appellate Tax Board (board) which upheld the assessment of a tax on the income of the estate and remand the case for entry of a decision granting an abatement of the...
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