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District of Columbia v. Pace, 320 U.S. 698 (1944)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
District of Columbia v. Pace, 320 U.S. 698 (1944)
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District of Columbia v. Pace No. 117 Argued December 13, 1943 Decided January 10, 1944 320 U.S. 698
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE DISTRICT OF COLUMBIA
Syllabus
1. Under the Act creating the Board of Tax Appeals for the District of Columbia, the Court of Appeals for the District of Columbia has power to review decisions of the Board conformably to the equity practice -- that is, on both the facts and the law, subject to the rule that findings of fact are treated as presumptively correct, and are accepted unless clearly wrong. P. 702.
2. Upon review of a decision of the Board of Tax Appeals for the District of Columbia, the Court of Appeals for the District of Columbia had power to set aside a finding by the Board that the domicile of a decedent was in the District of Columbia, which the court found to be clearly wrong, and to find that the domicile was in Florida. P. 703.
3. The provisions for review in the Act creating the Board of Tax Appeals for the District of Columbia were not superseded by Rule 52 of the Rules of Civil Procedure. P. 702.
77 U.S.App.D.C. 332, 135 F.2d 249, affirmed.
CERTIORARI, post, p. 726, to review the reversal of a decision of the Board of Tax Appeals for the District of Columbia sustaining an inheritance tax.
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Chicago: U.S. Supreme Court, "Syllabus," District of Columbia v. Pace, 320 U.S. 698 (1944) in 320 U.S. 698 320 U.S. 699. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=ZLMF9CCEWWTYFPI.
MLA: U.S. Supreme Court. "Syllabus." District of Columbia v. Pace, 320 U.S. 698 (1944), in 320 U.S. 698, page 320 U.S. 699. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=ZLMF9CCEWWTYFPI.
Harvard: U.S. Supreme Court, 'Syllabus' in District of Columbia v. Pace, 320 U.S. 698 (1944). cited in 1944, 320 U.S. 698, pp.320 U.S. 699. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=ZLMF9CCEWWTYFPI.
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