However, the general rule to be gleaned from the Probate Code is that a guardian is not entitled to receive commission on the "estate first delivered" or, in other words, from the corpus of the estate. Matter of Guardianship of Rehberg, 745 S.W.2d 435, 436 (Tex.App. — Houston [1st. Dist.] 1988, no writ); Gilbert v. Hines, 32 S.W.2d 876, 878 (Tex.Civ.App. — Dallas 1930, no writ). In a guardianship situation, it would appear that if the trust was in place at the time the guardianship was created, then any property or funds in the trust at that time would be considered corpus of the guardianship estate.

The issue of what constitutes "income" of a ward's estate has been addressed rarely by Texas courts. A guardian has been denied a statutory commission upon the payment of war risk insurance, Gilbert v. Hines, 32 S.W.2d 876 (Tex.Civ.App. — Dallas 1930, no writ), United States veteran's disability benefits, Bagwell v. McCombs, 31 S.W.2d 835 (Tex.Civ.App. — Dallas 1930, no writ), and pension benefits. Anderson v. Steddum, 194 S.W. 1132 (Tex.Civ.App. — Texarkana 1917), aff'd, 222 S.W. 1090 (Tex.Comm'n App. 1920, holding approved).

It would be the same estate in a different form, and would be only once received. Gilbert v. Hines, Director of U.S. Veterans' Bureau, Tex.Civ.App., 32 S.W.2d 876; 21 Tex.Jur., p. 352, sec. 95. Nor is appellee helped by the provision of Article 3926 to the effect that the County Judge's commission accrues "upon the approval of the exhibits and the final settlement of the account of such executor, administrator or guardian".