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BANK OF AMERICA, N.A. v. COMMISSIONER OF REVENUE

SJC-11995.

474 Mass. 702 (2016)

BANK OF AMERICA, N.A., trustee, v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

July 11, 2016.

Attorney(s) appearing for the Case

Kevin P. Martin ( Joshua M. Daniels with him) for the taxpayer.

Kirk G. Hanson , Assistant Attorney General, for Commissioner of Revenue.

Phoebe A. Papageorgiou , of the District of Columbia, & Brad S. Papalardo , for Massachusetts Bankers Association & another, amici curiae, submitted a brief.

Present: GANTS, C.J., SPINA, CORDY, BOTSFORD, DUFFLY, LENK, & HINES, JJ.

In this case, we consider whether Bank of America, N.A. (bank), in its capacity as a corporate trustee of several inter vivos trusts, qualifies as an "inhabitant" and accordingly is subject to the fiduciary income tax under G. L. c. 62, § 10, even though the bank is not domiciled in Massachusetts...

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