In the case of Fenner et al. v. Boykin et al., 1925, the U.S Supreme Court dealt with a dispute over land ownership in Mississippi that arose due to differing interpretations of state and federal law. The plaintiffs, Fenner and others, claimed they had purchased tax titles for certain lands from the State Auditor as provided by Mississippi law after these lands were forfeited for non-payment of taxes by their previous owners (Boykin and others). However, Boykin argued that under federal laws governing homesteads on public lands in Southern States following Civil War Reconstruction efforts - which superseded state laws - he still retained rights to his property despite failing to pay taxes because he was never officially notified about any proceedings against him or given an opportunity to redeem it before its sale. The Supreme Court ruled in favor of Boykin stating that while states have broad powers regarding taxation matters within their jurisdiction including selling properties for unpaid taxes; this power is subject to limitations imposed by Congress especially when dealing with federally granted homesteads where specific procedures must be followed before forfeiture can occur.

In the dissenting opinion for Fenner et al. v. Boykin et al., Justice Oliver Wendell Holmes Jr. disagreed with the majority's decision to uphold a South Carolina law that allowed white voters to exclude African Americans from participating in Democratic primary elections, which were effectively the only competitive races in many parts of the state at that time due to one-party rule by Democrats. He argued that this practice violated both equal protection and non-discrimination principles enshrined in federal laws and constitutional amendments enacted during Reconstruction after Civil War, including 15th Amendment guaranteeing voting rights regardless of race or color. Furthermore, he contended that political parties are not purely private organizations but perform public functions and thus should be subject to regulations ensuring fairness and equality among all citizens.