In the case of Bourjois, Inc. v. Chapman et al., 1936, the U.S Supreme Court ruled in favor of Bourjois, Inc., a perfume manufacturer who sued for unfair competition and trademark infringement against defendants who were selling a cheaper imitation of their product under similar packaging. The court held that even though there was no direct copying or counterfeiting involved, the defendant's actions constituted an attempt to pass off its goods as those produced by Bourjois through deceptive practices such as using similar packaging and design elements which could potentially confuse customers into thinking they were buying original products from Bourjois. This decision reinforced protection for businesses against competitors seeking to profit unfairly from established brand reputations.

In the dissenting opinion for Bourjois, Inc. v. Chapman et al., Justice Cardozo disagreed with the majority's decision that a state could impose a tax on an out-of-state corporation based solely on its use of intangible property within the state. He argued that such taxation was unconstitutional as it violated both due process and commerce clause protections by unfairly burdening interstate commerce and subjecting corporations to multiple instances of taxation for the same activity in different states. Furthermore, he contended that this ruling would create uncertainty and confusion among businesses about their tax liabilities across various jurisdictions, thereby hindering economic growth and development.