In the case of Black et al. v. Amen et al., 1957, the Supreme Court ruled on a dispute involving tax exemptions for religious organizations and their property holdings. The appellants, who were taxpayers in Washington D.C., challenged the constitutionality of federal statutes that exempted church-owned properties from taxation. They argued that these exemptions violated the Establishment Clause and Equal Protection Clause of the Constitution by favoring religious institutions over other types of non-profit organizations. The court dismissed their claims, ruling that they lacked standing to sue because they could not demonstrate any personal injury or harm resulting from these tax exemptions - simply being a taxpayer was insufficient grounds for challenging such laws. Furthermore, it held that there was no violation of either clause as Congress has broad powers to levy taxes and grant exceptions as it sees fit under Article I Section 8 of the Constitution. This decision reaffirmed previous rulings upholding similar tax benefits for churches and other religious entities against constitutional challenges based on separation between church and state principles.

In the dissenting opinion for BLACK et al. v. AMEN et al., Justice Frankfurter, joined by Justices Harlan and Whittaker, argued that the majority's decision to allow a tax assessment on property owned by a religious organization in Nebraska was incorrect. They contended that this violated the First Amendment's protection of free exercise of religion as it imposed an undue burden on religious organizations. The dissenters believed that taxing such properties could potentially lead to government interference with religious affairs or even suppression of certain religions through excessive taxation. Furthermore, they pointed out inconsistencies in how different states treated similar cases and suggested a need for uniformity across all jurisdictions regarding taxation policies related to churches and other non-profit entities engaged in charitable activities.