在事实问题上, 他们把事实分为管辖权事实(jurisdictional fact) 和非管辖权事实( non - jurisdictional fact) 。所谓 管辖权事实,是指在行政行为之前已经客观存在并构成管辖权基础的事实。
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税务法院对因税法而产生的法律和事实问题具有管辖权。
The tax court has jurisdiction over questions of law and fact arising under the tax laws.
对上述所有其他案件，不论法律方面还是事实方面，最高法院具有上诉审管辖权，但须依照国会所规定的例外和规章。
In all the other cases before-mentioned, the Supreme Court shall have appellate jurisdiction, both as to law and fact, with such exceptions, and under such regulations as the Congress shall make.
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