Any published federal caselaw holding executor receives "income" for executor fees when she is also an heir?

How can an executor legally per court decisions BOTH a) own as an heir of the estate 100X in cash estate property YET b) be legally required to report 1X amount of dollars paid as executor fees as "income?" 🤕

Have exhausted Google. Every source lamely provides, "Well, there's no binding caselaw on that, but you still have to report it."

NOBODY in the US has challenged the IRS? I literally can't believe that. I found no published appellate opinions online.

How legally can the executor legally receive "income" in the form of cash SHE ALREADY OWNS 💵 as an heir?