In this situation, where is the state income-tax liability?
E.G. When the estate sells real estate in 'state A', and then the estate closes, if the income from this sale is distributed to individuals residing in 'state B' and 'state C', is there any state income-tax liability in 'state A' (state where the sale occurred), or only in 'state B' and 'state C' (where the recipients reside)?
Many thanks in advance for this clarification!
