https://www.taxtmi.com/caselaws?id=35840 Income received by an executor during administration of a deceased person's estate is assessable in the executor's representative capacity under the estate, not in the executor's personal assessment, until administration is complete and the residue is ascertained. The executor's personal income remains distinct, and that distinction is not lost merely because the executor is also the sole beneficiary or because some estate assets are applied for his benefit. On these principles, the assessment of estate income as representative income was upheld, and there was no basis for revisionary interference because the assessment was in accordance with law. en-us Mon, 21 Jul 1980 00:00:00 +0530 Wed, 17 Mar 2010 11:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35840 Income received by an executor during administration of a deceased person's estate is assessable in the executor's representative capacity under the estate, not in the executor's personal assessment, until administration is complete and the residue is ascertained. The executor's personal income remains distinct, and that distinction is not lost merely because the executor is also the sole beneficiary or because some estate assets are applied for his benefit. On these principles, the assessment of estate income as representative income was upheld, and there was no basis for revisionary interference because the assessment was in accordance with law. Case-Laws Income Tax Mon, 21 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35840