In the case of Butler et al. v. Whiteman, 1957, the U.S Supreme Court was tasked with determining whether a Pennsylvania statute that allowed for the seizure and sale of property to satisfy tax obligations violated due process rights under the Fourteenth Amendment. The appellants were owners of properties which had been seized by appellee tax claim bureau director without prior notice or hearing because they failed to pay their taxes on time. They argued that this action constituted deprivation of property without due process as guaranteed by the Constitution. The court held in favor of Whiteman, ruling that no constitutional violation occurred since there was an adequate opportunity for a post-seizure hearing before any irreversible damage could be done through selling off these properties at public auction. Furthermore, it stated that while pre-deprivation hearings are generally required under Due Process Clause, exceptions can be made when prompt action is necessary (as in collecting overdue taxes) and post-deprivation remedies are available.

In the dissenting opinion for Butler et al. v. Whiteman, it was argued that the majority's decision to uphold a lower court ruling which denied damages to plaintiffs who had been wrongfully evicted from their homes by a sheriff acting under an invalid writ of possession was unjust and incorrect. The dissenting justices contended that the sheriff should not be immune from liability simply because he acted in good faith or without malice, as his actions resulted in significant harm and loss for the plaintiffs. They believed that public officials must be held accountable for their actions, especially when they result in violation of citizens' rights or property damage, regardless of whether these actions were carried out mistakenly or intentionally. Furthermore, they disagreed with the majority's interpretation of existing laws on official immunity and asserted that these laws do not provide absolute protection against lawsuits arising from wrongful acts committed while performing official duties.