In the case of Brooks v. Dewar et al., 1940, the United States Supreme Court dealt with a dispute over an inheritance tax. The petitioner, Mrs. Brooks, was a resident of Florida and had inherited property from her deceased husband who was also a resident of Florida at his time of death. However, some part of this estate consisted in shares in corporations incorporated under laws of states other than Florida but doing business within that state as well as elsewhere throughout the country. The State Tax Commission assessed against Mrs. Brooks an inheritance tax based on these corporate assets located outside Florida's jurisdictional boundaries which she challenged arguing it violated due process clause and commerce clause provisions under U.S Constitution. However, the Supreme Court upheld the taxation ruling stating that there is no constitutional prohibition against such taxation by states where decedent resided even if properties are physically situated outside their territorial limits provided they have sufficient nexus or connection to justify imposition. This decision reinforced principle that domicile state has power to levy taxes on intangible personal property regardless its physical location unless it infringes upon federal authority or violates specific constitutional limitations.

In the dissenting opinion for Brooks v. Dewar et al., Justice Black argued that the majority's decision to uphold a Florida law prohibiting unionization was in direct violation of workers' constitutional rights to free speech and assembly. He contended that this ruling essentially allowed states to suppress labor movements, which he believed were essential for maintaining balance between employers and employees. Furthermore, he criticized the court's interpretation of "clear and present danger," arguing it was too broad and could be used as an excuse to infrally upon individuals' civil liberties under any circumstances deemed threatening by those in power. In his view, peaceful organization efforts by workers did not pose such a threat warranting suppression.