The City of Detroit v. Murray Corporation of America case in 1957 revolved around the issue of property tax assessment. The city had assessed a manufacturing plant owned by Murray Corporation at $3,000,000 for taxation purposes. However, the corporation argued that this was an over-assessment and claimed that their property should only be valued at $1,500,000 because it included machinery which they believed should not have been considered as real estate under Michigan law and therefore shouldn't be taxed as such. The Supreme Court ruled in favor of the City of Detroit stating that all properties including machinery used in manufacturing processes are taxable unless explicitly exempted by statute. This decision set a precedent for future cases involving similar issues about what constitutes real estate for tax purposes.

In the dissenting opinion for CITY OF DETROIT et al. v. MURRAY CORPORATION OF AMERICA et al., Justice Frankfurter argued that the majority's decision was a departure from established legal principles regarding taxation and due process rights. He contended that Detroit's tax, which was imposed on machinery used in manufacturing processes, did not violate Murray Corporation’s constitutional rights as it fell within the city's taxing power and complied with Michigan law. The justice also criticized the majority for overstepping its role by making determinations about state law issues, such as whether or not certain property is taxable under Michigan law - something he believed should be left to state courts to decide. Additionally, he disagreed with their interpretation of previous cases related to this issue and maintained that those decisions did not support their conclusion.