fˌɜːðɚmˈoːɹ, ðə fˈækt ðætðə ɹˈɛvənˌuː ˈækt ʌv nˈaɪntiːnhˈʌndɹɪd twˈɛnti sˈɪks wˌɪtʃ ˈɔltɚd ðɪ ɐpˈiːlz pɹˈɑːsɛs fɔːɹ tˈæks dᵻfˈɪʃənsiz wʌz pˈæst wˌaɪl ðə kˈeɪs wʌz ˌʌndɚ ɹᵻvjˈuː baɪ ðə bˈoːɹd ʌv tˈæks ɐpˈiːlz dɪdnˌɑːt kˈʌt ˈɔf ðə dʒuːdˈɪʃəl pɹˈɑːsɛs sˈɔːt baɪ ðə pətˈɪʃənɚz.
Furthermore, the fact that the Revenue Act of 1926 (which altered the appeals process for tax deficiencies) was passed while the case was under review by the Board of Tax Appeals did not cut off the judicial process sought by the petitioners.