In the 1916 case of Cissna v. State of Tennessee, the U.S. Supreme Court ruled in favor of Tennessee, upholding a state law that prohibited corporations from contributing to political campaigns. The plaintiff, Mr. Cissna, was an officer for a corporation and had been indicted under this law for making contributions on behalf of his company to various political candidates during an election campaign. He argued that the statute violated his rights under both federal and state constitutions by preventing him from expressing his political preferences through financial support. However, the court disagreed with Cissna's argument stating that while individuals have constitutional rights to express their views and influence public opinion including politics; these protections do not extend to corporations as they are created by laws for specific purposes which don't include influencing elections or legislation. The ruling established important precedent regarding corporate involvement in politics asserting states' right to limit such activities if deemed necessary for maintaining integrity within electoral processes.

In the dissenting opinion for CISSNA v. STATE OF TENNESSEE, it was argued that the majority's decision to uphold Tennessee's tax on foreign corporations doing business within its borders violated the Equal Protection Clause of the Fourteenth Amendment. The dissenting justices believed that this law unfairly discriminated against out-of-state companies by imposing a heavier tax burden on them than on domestic corporations conducting similar businesses in Tennessee. They contended that such differential treatment between local and foreign entities lacked reasonable basis or justification, thereby infringing upon their constitutional rights to equal protection under laws. Furthermore, they expressed concerns about potential negative impacts of this ruling on interstate commerce and economic competition among states if other jurisdictions were to adopt similar discriminatory taxation policies against non-resident businesses.