Thank you for your time in responding.
Seems never a simple answer.
As far as Corpus goes, yes there was plenty of Cash available upon death to cover those early distributions. So those early distributions had to come exclusively from the Corpus as the property had not sold when those distributions were made.
Since I renewed the letters Testimony once a year or so and was the only Executor the whole duration, I would think unless specifically limited in the Will (I was not), I had said authority to make early distributions as I saw fit - as long as it was to the Benefit of the Estate (or at least not a detriment to). I recall asking the lawyer who drafted the Will if I could make these early distributions and he said it was fine as long as documented well.
If no other responses here, I will seek a local tax lawyer or a different CPA for a second opinion.
