The following exercise is taken from lecture notes on Funtional Analysis by Prof. Mueger that I'm reading. For the sake of completion, I have added at the end the relevant definitions.
Exercise: If $V$ is Banach and $Z \subset V^*$ a closed subspace, construct an isometric isomorphism $$V^*/Z \cong (Z^{\top})^*$$
where $Z^{\top}$ is the (pre-)annhilator of $Z$ (see below). The symbol $\cong$ is used to mean that the two spaces are isometrically isomorphic.
And here is my question: Given $\varphi, \varphi' \in V^*$, $\varphi \sim \varphi'$ (mod $Z$) $\Leftrightarrow \varphi-\varphi' \in Z$ and thus $ \varphi_{|_{Z^{\top}}} = \varphi'_{|_{Z^{\top}}}.$
Hence, the map
\begin{align*}
\beta \colon V^*/Z &\to (Z^{\top})^* \\ q \in V^*/Z &\mapsto \varphi_{|_{Z^{\top}}} \in (Z^{\top})^*
\end{align*} (where $\varphi \in V^*$ is an arbitrary representative of $q$, $q = [\varphi]$) is well-defined.
$\beta$ is linear, and Hahn-Banach guarantees that $\beta$ is surjective. But I cannot prove that such map is injective. To do so would require proving that $(Z^{\top})^{\perp} = Z$, and such a claim is unwarranted. (Obviously, $Z \subseteq (Z^{\top})^{\perp}$, but not necessarily the other way around)
Definition of annihilators: Let $V$ be a normed space.
• For any $W \subset V$ , the annihilator of $W$ is $$W^\bot = \{φ \in V^* \mid φ(x) = 0, \forall x \in W\} \subset V^*.$$
• For any $\Phi \subset V^*$, the (pre-)annihilator of $\Phi$ is $$\Phi^{\top} = \{x \in V \mid φ(x) = 0, \forall φ \in \Phi \} \subset V.$$