tˈæft hˈɛld ðætðə pɹˈɪnsɪpəl ʌv ɹˈɛz dʒˌuːdɪkˈɑːɾɚ ɹᵻzˈɑːlvd ðə dʒˌʊɹɹɪsdˈɪkʃənəl ˈɪʃuː, bɪkˈʌz ɹᵻɡˈɑːɹdləs ʌv wˈɛðɚ ðə dˈɪstɹɪkt kˈoːɹt ˈækʃən ɔːɹ ðə bˈoːɹdz ˈækʃən wɜː dᵻsˈaɪdᵻd fˈɜːst, ðə dʒˈʌdʒmənt wˌɪtʃ wʌz fˈɜːst ɪn tˈaɪm wʊd ðˈɛn biː pɹˈɑːpɚli ɐpˈiːləbəl.
Taft held that the principle of res judicata resolved the jurisdictional issue, because regardless of whether the District Court action or the Board's action were decided first, the judgment which was first in time would then be properly appealable.