In the 1915 case of Basso v. United States, the U.S Supreme Court ruled on a matter involving conspiracy to defraud the government and perjury. The defendant, Basso, was convicted for conspiring to defraud the United States by making false claims against it and committing perjury in relation to those claims. On appeal, he argued that there was insufficient evidence presented at trial to support his conviction. However, after reviewing the record of proceedings from lower courts, including testimonies and exhibits presented during trial as evidence of guilt or innocence respectively; Justice Day delivered an opinion affirming Basso's conviction on both counts - conspiracy and perjury - stating that there had indeed been enough proof provided at trial level which justified his sentencing under federal law.

In the dissenting opinion for Basso v. United States, it was argued that the evidence presented in court did not conclusively prove that Basso had committed perjury. The main point of contention revolved around whether or not a certain document existed and if Basso knew about its existence when he testified under oath. The dissenting justices believed there was reasonable doubt as to whether this document actually existed at all, let alone if Basso knowingly lied about it during his testimony. They also pointed out inconsistencies in witness testimonies regarding the alleged document's existence and content, further casting doubt on its reality. Therefore, they concluded that without concrete proof of both the document's existence and Basso’s knowledge thereof while testifying under oath, a conviction for perjury could not be justly upheld.