WILKINS, J.
The appellant trustees claim that under G.L.c. 62, § 6 (a), they were entitled to a credit against the Massachusetts income taxes they paid on income distributed to a Massachusetts beneficiary because the beneficiary paid a tax to California on certain of the distributed income. The Commissioner of Revenue (commissioner) and the Appellate Tax Board (board) rejected this argument. We affirm the board's decision.
The appellants are trustees...
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