In the case of Doubleday & Co., Inc. v. New York in 1948, the U.S Supreme Court dealt with a dispute over taxation on interstate commerce. The issue arose when Doubleday, a Delaware corporation that maintained its principal place of business in Garden City, Long Island and sold books throughout the United States including New York City, was taxed by New York State for sales made within city limits despite not having any offices or employees based there. The company argued this tax violated the Commerce Clause of the Constitution which prohibits states from taxing interstate commerce. The court ruled against Doubleday stating that while states cannot impede free trade among themselves through taxes on goods moving across state lines (interstate commerce), they can impose taxes on transactions completed within their borders (intrastate commerce). Since Doubleday's customers ordered and received their products within New York State boundaries, it constituted intrastate rather than interstate trade and thus could be subjected to local taxation laws without violating constitutional principles.

The dissenting opinion in the Doubleday & Co., Inc. v. New York case argued that the majority's decision was a violation of free speech and press rights as protected by the First Amendment. The dissenters believed that it was not within the state's power to regulate or censor literature, even if some may find its content objectionable or obscene. They contended that such censorship could lead to an oppressive government control over public discourse and creativity, stifling freedom of thought and expression. Furthermore, they expressed concern about potential arbitrary enforcement due to subjective interpretations of what constitutes obscenity. In their view, only material inciting immediate lawless action should be subject to regulation under clear guidelines; anything less would infringe upon constitutional liberties.