In the case of Braniff Airways, Inc. v. Nebraska State Board of Equalization and Assessment et al., 1953, the U.S Supreme Court ruled in favor of Braniff Airways. The airline company had challenged a tax imposed by the state of Nebraska on its flight equipment that occasionally flew over or landed within the state's borders but was not permanently based there. The court found this taxation to be unconstitutional as it violated due process rights under Fourteenth Amendment because it did not fairly apportion taxes relative to how much business activity actually occurred within Nebraska’s jurisdiction. This ruling established an important precedent for interstate commerce regulation, emphasizing that states cannot levy taxes on businesses whose operations merely pass through their territory without being substantially present or conducting significant business activities therein.

In the dissenting opinion for Braniff Airways, Inc. v. Nebraska State Board of Equalization and Assessment et al., Justice Jackson disagreed with the majority's ruling that upheld a tax levied by Nebraska on aircraft owned by an interstate airline but regularly used in flights over Nebraska. He argued that this decision contradicted previous rulings which had established principles to prevent states from imposing taxes on property not within their jurisdiction or control. In his view, allowing such taxation could lead to multiple states taxing the same property, thereby burdening interstate commerce unfairly compared to intrastate business activities. Furthermore, he expressed concern about potential administrative difficulties arising from trying to allocate value among different states where an airplane might fly during its useful life.