In the early twentieth century, Denning produced tractors in Cedar Rapids, Iowa. The company began as the Estherville Fence Factory, established by J.M. Denning in 1893, and relocated to Cedar Rapids in 1899. By 1912, it had transitioned to selling its fence machinery and patents, rebranding itself as the Denning Motor Implement Company. In 1918, Denning was acquired by the General Ordnance Company and subsequently rebranded as National Tractor.