Civiletti v. Commissioner of Internal Revenue

L, HAND, Circuit Judge..

The Tax Court assessed a deficiency in the taxpayer’s income tax for the year 1940, based upon the inclusion of commissions paid to him in that.year as one of the trustees of two trusts, created in New York under the will of one Harris. The question is whether in computing ' his income tax for the year, these commissions are to be treated as though they had all been paid in that year, as in fact they were, or as though they had been paid in aliquot, parts over the eleven earlier years during which he had been acting as trustee. He relies' upon § 107 of the Internal…