Court allows tax refund based on reliance interest when inspector honored prior incorrect calculations.

The court declared the taxpayer's appeal against the inspector's refusal to refund wealth tax admissible and well-founded. The inspector had previously granted a refund request based on an incorrect calculation of the taxpayer's losses against his wife's income, creating a specific reliance interest. Consequently, the court ordered the full restitution of the wealth tax levied for 2000 and the refund of court fees. The decision rests on the principle that administrative authorities must honor the trust placed in their prior inconsistent rulings.