Willys-Overland Motors, Inc. v. Evatt

The Attorney General questions the jurisdiction of the. Board of Tax Appeals to have entertained appellant’s appeal. The Board of Tax Appeals expressed doubt as to its jurisdiction but inasmuch as the Tax Commissioner did not challenge its jurisdiction, the board proceeded to hear and decide the matter. Ordinarily the question of jurisdiction should be disposed of first and if found wanting, the case should end there. However, in this particular matter we shall make an exception and after passing upon the question of jurisdiction we shall also pass upon the merits of the appeal.

We hold that…