In the case of Great Western Sugar Co. v. Nelson, 1978, the U.S Supreme Court ruled in favor of Great Western Sugar Company (GWSC). The dispute arose when GWSC was denied a refund for an overpayment on its sugar beet payroll taxes by the State of Colorado's Department of Revenue. The company argued that it had been incorrectly classified as an agricultural employer and thus should have been exempt from certain tax obligations under state law. However, both lower courts upheld the denial stating that GWSC did not meet all requirements to be considered an agricultural laborer because they also processed sugar beets into refined sugar - a manufacturing process. The Supreme Court reversed this decision arguing that while processing was part of their operations, growing and harvesting were also significant aspects which qualified them as agricultural employers under Colorado law. Therefore, they were entitled to exemptions from specific taxes related to these activities.

In the dissenting opinion for Great Western Sugar Co. v. Nelson, it was argued that the majority's decision to uphold a Nebraska law regulating sugar beet prices was incorrect because it violated the Commerce Clause of the U.S. Constitution. The dissenters believed that this state law had an undue impact on interstate commerce by effectively controlling prices in other states where Nebraska-based companies did business, which they saw as an overreach of state power into federal jurisdiction. They also disagreed with the majority's interpretation of previous case law and felt that their ruling could set a dangerous precedent for future cases involving similar issues.