# Denno v. Commissioner > United States Board of Tax Appeals · May 8, 1929 · 16 B.T.A. 403 URL: https://www.frixlaw.com/law-library/cases/4489487 ## Case - **Full name:** WILLARD J. DENNO, ESTATE OF MABEL R. DENNO, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** May 8, 1929 - **Citations:** 16 B.T.A. 403; 1929 BTA LEXIS 2592 - **Precedential status:** Published - **Opinion:** Opinion of the court by Littleton - **Judges:** Littleton - **Cited by:** 0 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4489487 ## Opinion text *408 OPINION. Littleton : The identical question here presented was considered by the Board on account of other beneficiaries of the same trust which is now before us in Detroit Trust Co. et al., Executors, 16 B. T. A. 207, and the conclusion there reached makes necessary a denial of the petitioners’ contentions. While the theory advanced by the petitioners in the instant proceedings was somewhat different from that presented in the Detroit Trust Co. case, we fail to see wherein the contentions here advanced have not been fully answered by court and Board cases heretofore decided. (See authorities cited in Detroit Trust Co. et al., Executors, supra.) Judgment will ~be entered for the respondent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4489487. Public record. Not legal advice.