Client died 3-2011. Mostly cash went into estate account 135K. Heirs pulled partial distribution in Oct 2011. Estate will file final return in April 2012. As some income has been earned thru an interest account. I believe even though a partial was taken the taxable amount cannot be determined untill 2012 when the final is done, therefore none of the partial should be taxable in 2011? Am I thinking this out ok? Thanks for replies.