In the case of Christianson v. King County in 1915, the U.S Supreme Court dealt with a dispute over land ownership and taxation. The plaintiff, Christianson, argued that he was wrongfully taxed by King County for property that he did not own during the tax years from 1906 to 1910. He claimed that his deed only covered tidelands while it was assessed as uplands which have higher value than tidelands. On appeal to the Supreme Court, it held in favor of King County stating there were no errors made in assessing taxes on Christianson's property because at all times relevant to this action, he had been listed as owner of record for these lands and failed to provide sufficient evidence proving otherwise.

In the dissenting opinion for Christianson v. King County, it was argued that the majority's decision to uphold a tax levy on property owned by a religious organization contradicted previous rulings and interpretations of constitutional law. The dissenting justices believed that the property in question should be exempt from taxation because it was used exclusively for religious purposes, as stipulated under Washington state law at the time. They contended that this exemption applied even though part of the building was rented out to generate income for church activities. In their view, such use did not alter its primary function as a place of worship or make it any less integral to fulfilling its religious mission. Therefore, they concluded that taxing this property infringed upon rights guaranteed by both state and federal constitutions.