<html><head><meta http-equiv="content-type" content="text/html; charset=utf-8"></head><body dir="auto"><div>This assumes the beneficiary does not reside in a state that imposes an inheritance tax rather than an estate tax. </div><div id="AppleMailSignature"><br></div><div id="AppleMailSignature">John Sullivan<br><br>Sent from my iPad</div><div><br>On Jun 20, 2016, at 3:07 PM, Dan Clawson <<a href="mailto:clawsonlaw@seanet.com">clawsonlaw@seanet.com</a>> wrote:<br><br></div><blockquote type="cite"><div><meta http-equiv="Content-Type" content="text/html; charset=us-ascii"><meta name="Generator" content="Microsoft Word 14 (filtered medium)"><style><!--
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</o:shapelayout></xml><![endif]--><div class="WordSection1"><p class="MsoNormal">A woman died testate, leaving her net estate divided among her siblings. Her brother died shortly after her, so the distribution was made to the brother’s estate. For the purpose of income tax on the brother’s probate estate, is the distribution from the sister’s estate taxable income? As it would not be taxable to the brother had he been alive, I assume the result is the same but need to verify. <o:p></o:p></p><p class="MsoNormal"><o:p> </o:p></p><p class="MsoNormal">Any response or guidance would be appreciated. <o:p></o:p></p><p class="MsoNormal"> <o:p></o:p></p><p class="MsoNormal"><span style="font-size:12.0pt">Dan Clawson<o:p></o:p></span></p><p class="MsoNormal"><span style="font-size:12.0pt">2018 NE 28<sup>th</sup> Pl<br>Renton, WA 98056-2277<br>(206) 595-1795<o:p></o:p></span></p><p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p><p class="MsoNormal"><span style="font-size:12.0pt">Please note contact information changes above!!!<br><br>ATTENTION: THIS MESSAGE AND ANY ATTACHMENTS TO IT MAY CONTAIN CONFIDENTIAL COMMUNICATION INTENDED FOR THE RECIPIENT ONLY. Unless you are the specified recipient or authorized to receive this message on behalf of the intended recipient, you may not disclose, copy or use any of the information contained in or attached to this transmission. If this message was sent to you in error, please forward it to <a href="mailto:clawsonlaw@seanet.com">clawsonlaw@seanet.com</a> and delete the message and any attachments immediately and completely. <o:p></o:p></span></p><p class="MsoNormal"><o:p> </o:p></p></div></div></blockquote><blockquote type="cite"><div><span>_______________________________________________</span><br><span>WSBAPT mailing list</span><br><span><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a></span><br><span><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></span></div></blockquote></body></html>