Denno v. Commissioner
Cases that cite this one
5 later published cases cite this decision.
- Dragon Cement Company v. United States (District Court, D. Maine 1990)
- Koppers Company, Inc., Successor on Merger to Koppers Company, Transferee of Koppers Building, Inc., Transferor v. United States (Court of Claims 1960)
- Wolan v. Commissioner of Internal Revenue (10th Cir. 1950)
- American Loan Co. v. Handy (United States District Court for the District of Delaware 1936)
- Beneficial Industrial Loan Corporation v. Handy (United States District Court for the District of Delaware 1936)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.