United States Tax Court July 24, 1968, Docket No. 1715-66 (Willits v. Commissioner)

OPINION

Raum, Judge:

The principal question for decision is whether petitioner is chargeable (a) in 1960 with Ms share of the terminal corpus commissions from the Strawbridge Trust allocated to him during that year and (fo) in 1961 with Ms share of the corpus commissions allocated to Mm during that year in respect of the four remaining Dor-rance Trusts. The Government’s position is .