income-interest

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Case Title Lower Court Docketed Status Flags Tags Question Presented
20-501 M. Christine Shaffer, as Executrix of the Estate of Adelaide Chuckrow v. Geoffrey E. Snyder, Commissioner, Massachusetts Department of Revenue Massachusetts 2020-10-16 Denied Response Waived due-process estate-tax income-interest marital-deduction predeceased-spouse trust Can a state impose an estate tax on the termination of an income interest in a trust