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Respondent determined a $36,859 deficiency in petitioners’
2000 Federal income tax.
The issue for decision is whether a distribution
constructively received in 2000 by Andrew J. Eberly (petitioner)
from his father’s estate is includable in petitioners’ income for
that year as income in respect of a decedent within the meaning
of section 691(a).
Background
Some of the facts have been stipulated and are so found. At
the time the petition was filed, petitioners resided in Colbert,
Washington.
Petitioner’s father, William S. Eberly (decedent), was born
on November 9, 1925, and died on February 28, 2000. He was
survived by three sons, one of whom is petitioner. At the time
of his death, decedent was a participant in the Central
Washington University (CWU) Retirement Plan (the CWU retirement
plan), a qualified plan within the meaning of section 403(b)(1).
The CWU retirement plan provides, in relevant part, that the
minimum distributions from the plan must begin no later than
April 1 of the calendar year following the calendar year in which
the participant attains the age 70-1/2, or, if later, April 1
following the calendar year in which the participant retires from
CWU. Decedent retired from CWU on December 16, 1999. Given his
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