In Darlington v. Turner, the U.S Supreme Court dealt with a dispute over land ownership and inheritance rights. The case involved two parties: Mrs. Darlington, who claimed she had inherited the property from her deceased husband; and Mr. Turner, who argued that he was entitled to the property as it was part of his wife's dowry when they married in 1867 - before Mrs. Darlington's marriage to her late husband. The court ruled in favor of Mr.Turner based on South Carolina law at that time which stated that any real estate owned by a woman at the time of her marriage would become joint marital property unless there were explicit conditions stating otherwise in writing prior to their wedding day. Mrs.Darlington contended this law did not apply because it came into effect after she got married but before Mr.Turner’s marriage took place; however, since no such written agreement existed between Mrs.Darlington and her late husband excluding this piece of land from becoming shared marital asset upon their union, according to South Carolina laws then applicable (which also recognized retroactive application),the Supreme Court upheld lower courts' decisions granting ownership rights to Mr.Turner.

In the dissenting opinion for Darlington v. Turner, it was argued that the majority's decision to uphold a South Carolina law imposing taxes on corporations based on their capital stock and surplus was incorrect. The dissenting justices believed this tax violated the Fourteenth Amendment's Equal Protection Clause because it unfairly targeted corporations while exempting individuals from similar taxation. They contended that there should be no distinction between individual and corporate property when levying taxes, as both forms of ownership contribute equally to public revenue. Furthermore, they asserted that this discriminatory taxation could discourage businesses from incorporating in South Carolina or retaining large surpluses, potentially harming economic growth within the state.