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section 402(a)(1). Mr. Corn, acting as the estate's temporary
administrator, took possession of the pension funds, and these
funds were immediately available for and were, in part, utilized
for the estate's benefit. The estate was therefore an interim
beneficiary of these funds. See Darby v. Commissioner, 97 T.C.
at 66-67 (distributee generally means plan participant or
beneficiary).
Finding that the estate is a "distributee", we now address
whether the estate received a distribution within the meaning of
section 402(a)(1). The estate argues that there were no
distributions in 1988 or 1989 because it was not in either actual
or constructive receipt of the funds. Additionally, the estate
argues that the claim of right and constructive receipt doctrines
preclude a finding that the estate received income during the
years in issue. Respondent argues that the estate was in actual
or constructive receipt of income since the distributions were
received by the temporary administrator on behalf of and for the
benefit of the estate. Respondent contends that the temporary
administrator was the estate's agent and therefore his receipt of
the funds is equivalent to the estate's receipt of the funds.
According to respondent, the temporary administrator's agent
status is illustrated by his duty to file the estate's Federal
tax returns and pay estate administration expenses.
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