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distribution occurred. The funds, upon receipt by the temporary
administrator, were no longer held by a qualified trust, and
there was an actual distribution under section 402(a)(1).
Finally, we address the estate's argument that substantial
restrictions and limitations were placed on the temporary
administrator's use of the distributed funds and therefore, that
under the claim of right and constructive receipt doctrines, the
estate did not receive income in the years of the distributions.
Underlying the estate's argument is its position that the
temporary administrator is not an agent of the estate. See
Maryland Cas. Co. v. United States, 251 U.S. 342, 346-347 (1920);
Wilson v. Commissioner, 12 B.T.A. 403, 405 (1928) ("It is a well
established principle of law that receipt by an agent is receipt
by the principal.").
Before a 1993 change in New York law which broadened the
powers of a temporary administrator, temporary administrators
were empowered to perform the following functions: Take personal
property into possession and preserve it; pay taxes; publish
notice for creditors; and any other actions the court ordered.
See N.Y. Surr. Ct. Proc. Act sec. 903 (McKinney 1994); see also
In re Barrett's Estate, 82 N.Y.S.2d 137, 142 (Surr. Ct. 1948) (a
temporary administrator's "powers are conferred and regulated by
statute"); In re Gross' Estate, 31 N.Y.S.2d 610, 611 (Surr. Ct.
1941) (a temporary administrator is a receiver of the court and,
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