In the case of Anheuser-Busch Brewing Association v. The United States in 1907, the U.S Supreme Court ruled on a dispute regarding import taxes on beer materials. Anheuser-Busch had imported rice to be used in brewing and argued that it should be classified as "unmilled rice" which would result in lower import duties under the Dingley Tariff Act of 1897. However, customs officials classified it as "brewers' rice", subjecting it to higher tariffs. The court sided with the government, ruling that while both classifications were technically correct, context mattered for tariff purposes - since Anheuser-Busch was using the rice for brewing, classifying it as brewers' rice made sense and thus they were liable for higher duties.

In the dissenting opinion for Anheuser-Busch Brewing Association v. The United States, Justice Harlan argued that the majority's decision was a misinterpretation of the Wilson Act and its intent. He believed that Congress intended to give states control over alcohol once it entered their borders, regardless of whether or not it had been sold or delivered yet. By ruling otherwise, he felt that they were undermining state authority and enabling evasion of local liquor laws through technicalities in interstate commerce regulations. Furthermore, he contended that this interpretation could potentially lead to an increase in illegal activities such as smuggling due to these loopholes being exploited by those wishing to circumvent state laws on alcohol sales and distribution.