District of Columbia v. Pace
320 U.S. 698 (1944)

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U.S. Supreme Court

District of Columbia v. Pace, 320 U.S. 698 (1944)

District of Columbia v. Pace

No. 117

Argued December 13, 1943

Decided January 10, 1944

320 U.S. 698

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. 320 U. S. 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. 320 U. S. 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 The provisions for review in the Act creating the Board of Tax Appeals for the District of Columbia were not superseded by Rule 52 of the Rules of Civil Procedure.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. 320 U. S. 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.

Page 320 U. S. 699

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