The U.S. Supreme Court case B. Fernandez & Bros., Successors, et al. v. Ayllon Y Ojeda, in her own right and as Guardian Ad Litem, ETC., 1924 revolved around a dispute over the ownership of shares in a corporation named "B.Fernandez & Brothers". The plaintiff was Maria Luisa Ayllon y Ojeda who claimed that she had inherited these shares from her late husband's estate while the defendants were successors to the corporation who argued that they owned these shares instead due to an agreement made with her late husband prior to his death. The court ruled in favor of Maria Luisa Ayllon y Ojeda stating that under Puerto Rican law (where this case originated), upon death property automatically passes on to heirs unless there is clear evidence showing otherwise which wasn't present here - hence making her rightful owner of those disputed shares.

The dissenting opinion in the case of B. Fernandez & Bros., Successors, et al. v. Ayllon Y Ojeda argued that the majority's decision failed to properly consider Puerto Rican law and its implications on the case at hand. The dissenting justices believed that under Puerto Rican law, a contract for sale was not completed until both parties had agreed upon all essential terms including price and quantity; thus, they disagreed with the majority's conclusion that a valid contract existed between Fernandez & Bros., Successors and Ayllon Y Ojeda based solely on an agreement regarding product type without any further details about price or quantity being established. They also took issue with how evidence from previous dealings between these two parties was used by the majority to infer such details into their current agreement when no explicit discussion or confirmation of them occurred during this particular transaction.