I am the beneficiary of an IRA in which the account holder died Aug 07 but didn’t take the 2007 distribution. I read a previous post where Ed said “As the beneficiary, the distribution should be paid to you and is taxable to you. ”

But the attorney for the estate claims that 3/4 of the distribution belongs to the holder b/c she was alive 3/4 of the year and the other 1/4 belongs to me. Where in the tax code does it specify that the distribution is payable and subject to tax by the benificiary?