Justice Jackson wrote the opinion for the court, setting aside the District of Columbia’s tax board decision, which imposed an inheritance tax on an individual. The court found that the appellate court had jurisdiction to intervene in the tax court’s rulings, when the facts that the tax court used were very wrong. The court affirmed the appellate court’s overturning of the inheritance tax.
Justice Jackson wrote the opinion for the court, setting aside the District of Columbia’s tax board decision, which imposed an inheritance tax on an individual. The court found that the appellate court had jurisdiction to intervene in the tax court’s rulings, when the facts that the tax court used were very wrong. The court affirmed the appellate court’s overturning of the inheritance tax.