hiː fˈɛlt ðætðə kˈoːɹt ʌv ɐpˈiːlz wʌz wɪðˌaʊt dʒˌʊɹɹɪsdˈɪkʃən bɪkˈʌz ðə ɹˈɛvənˌuː ˈækt ʌv nˈaɪntiːnhˈʌndɹɪd twˈɛnti sˈɪks ˌɪntəfˈɪɹd wɪððɪ ɛɡzˈɛkjuːtˌɪv pˈaʊɚɹ ʌvðə bˈoːɹd ʌv tˈæks ɐpˈiːlz.
He felt that the Court of Appeals was without jurisdiction because the Revenue Act of 1926 interfered with the executive power of the Board of Tax Appeals.