In the case of Boske v. Comingore, 1899, the U.S. Supreme Court ruled on a dispute involving taxation and interstate commerce. The appellant, Boske, was a Kentucky resident who owned stock in several Indiana corporations that conducted their business exclusively within Indiana's borders. The state of Kentucky sought to tax income derived from these stocks under its general revenue laws which taxed all personal property at its fair cash value for state purposes regardless of where it is located or employed. Boske argued this violated his constitutional rights by impeding interstate commerce and depriving him of his property without due process of law as guaranteed by the Fourteenth Amendment. However, the court disagreed with Boske’s arguments stating that owning shares in an out-of-state corporation did not constitute engaging in interstate commerce nor did it violate any provisions related to due process. The court upheld Kentucky's right to tax residents on income earned from out-of-state investments ruling that such taxation does not interfere with interstate trade or infringe upon federal jurisdiction over such matters.

In the dissenting opinion for Boske v. Comingore, it was argued that Kentucky's tax law violated the Fourteenth Amendment of the U.S. Constitution by denying equal protection under the law to non-resident stockholders in corporations doing business within its borders. The justice believed that a state should not have power to impose taxes on property located outside its jurisdiction or owned by non-residents who do not benefit from any services provided by such state. He further contended that if states were allowed to levy taxes based solely on ownership of shares in a corporation operating within their boundaries, this would lead to multiple taxation and could potentially discourage investment and commerce between states - thus undermining one of the key purposes behind creating an integrated national economy through constitutional design.