In the case of City of Gainesville v. Brown-Crummer Investment Company et al., 1927, the Supreme Court ruled in favor of Brown-Crummer Investment Company. The dispute arose when the city attempted to enforce a local ordinance that required property owners to connect their properties to a municipal sewer system and pay for such connection. The investment company owned several lots within this area but refused compliance on grounds that it was not using these properties at all, hence no need for sewage services or associated costs. However, the city argued that every lot benefited from having access to public utilities regardless if they were being used or not. The court held that while municipalities have broad powers under police power doctrine (which allows them regulate private rights in public interest), these powers are subject to constitutional limitations - particularly those protecting against deprivation of property without due process and equal protection under law. In this context, forcing an owner who derives no benefit from a service (like unused land with sewerage) is unreasonable and arbitrary; thus violating principles of substantive due process.

In the dissenting opinion for CITY OF GAINESVILLE v. BROWN-CRUMMER INVESTMENT COMPANY et al., 1927, it was argued that the city of Gainesville had no right to impose a tax on Brown-Crummer Investment Company's property located outside of its jurisdiction. The justice disagreed with the majority's interpretation of Florida law and believed that this case represented an overreach by local government into private property rights. They contended that such taxation without representation or benefit violated fundamental principles of fairness and equity in American jurisprudence. Furthermore, they expressed concern about setting a precedent where municipalities could arbitrarily extend their taxing power beyond their territorial limits, potentially leading to abuse and infringement upon individual liberties.