Q. Do you know of cases to confirm this?
A. No.
Q. Do you have evidence they clarified this?
A. No. I did note that the wording in Pub 970, for ESA distributions, is clearer than in the QTP section.
"Whether the distributions are tax
free depends, in part, on whether the distributions are
equal to or less than the amount of Adjusted qualified education expenses (AQEE) (defined later) the beneficiary has in the same tax year." (ESA distributions)
