Denno v. Commissioner
This text of 16 B.T.A. 403 (Denno v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
[408]*408OPINION.
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.
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Cite This Page — Counsel Stack
16 B.T.A. 403, 1929 BTA LEXIS 2592, Counsel Stack Legal Research, https://law.counselstack.com/opinion/denno-v-commissioner-bta-1929.