The Territory of Alaska v. American Can Co. et al., 1958, was a case that revolved around the issue of taxation on fishery products processed in Alaska but sold outside its territory. The Supreme Court ruled in favor of the American Can Company and other similar companies, stating that such taxes were unconstitutional as they violated the Commerce Clause which prohibits states from taxing goods destined for export to foreign countries or interstate commerce. This decision upheld an earlier ruling by a lower court which had also found these taxes to be unconstitutional due to their impact on interstate trade and exports.

The dissenting opinion in the case of Territory of Alaska v. American Can Co. et al., argued that the majority's decision to uphold a tax imposed by the Alaskan government on fish caught and canned within its jurisdiction was flawed. The dissenters believed this ruling violated principles established in previous cases, which held that states could not impose taxes on goods destined for export because such actions would interfere with foreign commerce - an area constitutionally reserved for federal regulation. They contended that these principles should also apply to territories like Alaska, despite their unique status under U.S law at the time (Alaska was not yet a state). Furthermore, they disagreed with the majority's view that canning constituted "manufacturing," arguing instead it was part of interstate commerce and thus exempt from local taxation according to precedent set by other Supreme Court decisions.