In Dugan v. Ohio, the U.S Supreme Court was asked to review a decision by the Supreme Court of Ohio that upheld a state law imposing taxes on gasoline distributors. The plaintiff, Dugan, argued that this tax violated both his Fourteenth Amendment rights and the Commerce Clause of the Constitution because it placed an undue burden on interstate commerce. However, in its 1927 ruling, the U.S Supreme Court disagreed with these arguments and affirmed the lower court's decision. The justices found no violation of due process or equal protection under law as guaranteed by Fourteenth Amendment nor any infringement upon interstate commerce as protected by Commerce Clause. They ruled that states have broad powers to levy taxes for revenue purposes and held that such taxation does not necessarily constitute an illegal regulation or burden on interstate trade unless it discriminates against out-of-state businesses in favor of local ones.

In the dissenting opinion for Dugan v. Ohio, Justice Stone argued that the majority's decision to uphold a state law prohibiting teachers from teaching any language other than English in elementary schools was unconstitutional. He believed it violated both freedom of speech and due process rights protected under the Fourteenth Amendment. According to him, there was no compelling evidence showing that teaching foreign languages at an early age would harm children or undermine public welfare. Instead, he suggested such laws were based on prejudice against immigrants and their cultures rather than rational legislative judgment about education policy or child development principles. Therefore, he concluded that this kind of legislation should be subjected to strict scrutiny by courts because they infringe upon fundamental liberties without sufficient justification.