I wanted to show that $X' / U^\perp \cong U'$, for $U$ being a closed subspace of the Banach space $X$.
Therefore I looked at $l: X' / U^\perp \cong U' , x' + U^\perp=[x'] \mapsto x'|_U$.
It is clear that this map is onto, as we just take a $u' \in U'$. Then I can use Hahn-Banach to get an appropriate $x'$ such that $x'|_U = u'$ and in particular $||x'||=||u'||$.
Now I need to show that is isometric: since we always have $\|[x']\|\le \|x'\|$ and by Hahn-Banach we have $\|x'\|=\|x'_{|U}\|$, this shows $\|[x′]\|\le \|x'_{|D}\|$ and it should be always true that $\forall y' \in U^\perp: \|x'-y'\| \ge \|x'_{|D}\|$, hence $\|[x']\|\ge \|x'_{|D}\|$. Is this reasoning correct? The isometric property follows.