In the case of Girard Insurance and Trust Company v. Cooper in 1895, the U.S Supreme Court was tasked with determining whether a Pennsylvania law that allowed for an increased tax on corporations violated the Fourteenth Amendment's Equal Protection Clause. The plaintiff, Girard Insurance and Trust Company, argued that this law unfairly targeted them while exempting other types of businesses from similar taxation. However, the court ruled against Girard Insurance and Trust Company stating that it is within a state’s power to classify different kinds of property for purposes of taxation as long as it does not violate any specific federal constitutional prohibition. Therefore, they found no violation of equal protection under the Fourteenth Amendment since all corporations were taxed equally under this particular statute.

In the dissenting opinion for Girard Insurance and Trust Company v. Cooper, it was argued that the majority's decision to uphold a Pennsylvania law allowing corporations to be sued in any county where they do business was incorrect. The dissent contended that this law violated both due process rights and equal protection principles under the Fourteenth Amendment of the U.S Constitution. It asserted that corporations should not be subjected to lawsuits in counties where they have no actual presence or property, as this would place an undue burden on them and could potentially lead to unfair outcomes. Furthermore, it suggested that treating corporations differently from individuals in terms of their legal vulnerability constituted unequal treatment under the law.