In the 1913 Supreme Court case, In re Engelhard & Sons Company, the petitioner was a company that had been declared bankrupt. The issue at hand revolved around whether or not certain transactions made by the company prior to its bankruptcy could be deemed as preferential and therefore voidable under section 60 of the Bankruptcy Act. This act stated that any payment made to a creditor within four months before filing for bankruptcy which gives them an advantage over other creditors can be considered preferential. The court ruled in favor of Engelhard & Sons Company, stating that these transactions were not preferential because they did not result in any net decrease in assets available to general creditors nor did it increase liabilities. Therefore, these payments were allowed despite their timing close to bankruptcy declaration.

The dissenting opinion in the case of Engelhard & Sons Company, 1913 is not readily available. This could be due to several reasons including that it might not have been recorded or preserved, or perhaps all justices agreed and there was no dissenting opinion for this particular case. It's also possible that the details of this specific court case are too obscure or old to be easily accessible through common online resources. Further research would need to be conducted using legal databases or archives for a more accurate response.