In the 1893 Supreme Court case IDE v. United States, the court examined whether a U.S. citizen could be tried for crimes committed in another country under U.S. law if that person was not within the jurisdiction of the other country at the time of trial. The defendant, Mr. Ide, had been charged with embezzlement while serving as an official in Samoa and fled to San Francisco before he could be tried by Samoan authorities or extradited back to Samoa for trial there. The Supreme Court ruled against Ide on two grounds: firstly, it held that although Samoa was not officially a territory of any nation at this point (it would later become split between Germany and America), it still had its own laws which should have been respected; secondly, they found that even though Ide was physically present in California when his crime came to light and charges were filed against him there under American law based on his actions abroad - something called "extraterritorial jurisdiction" - this did not mean he couldn't also face justice elsewhere. This decision affirmed both respect for foreign jurisdictions' sovereignty over their own legal matters and clarified how extraterritoriality works regarding criminal cases involving Americans overseas.

In the dissenting opinion for IDE v. United States, it was argued that the majority's decision to uphold a tax on foreign-built yachts violated principles of international law and comity. The dissenting justices believed that such a tax constituted an unjustifiable interference with free trade and commerce between nations. They contended that under established principles of international law, vessels registered in one country but owned by citizens of another should be treated as domestic vessels in their owner's home country, exempt from additional taxation when entering the former nation’s waters. This principle is based on mutual respect among nations and aims to promote friendly relations through fair treatment of each other's citizens and property. Therefore, they disagreed with the majority ruling which upheld this discriminatory tax against foreign-built yachts owned by American citizens.