The U.S. Supreme Court case Independent Warehouses, Inc., et al. v. Scheele, Recorder of the Township of Saddle River, et al., 1946 revolved around a zoning ordinance dispute in New Jersey where Independent Warehouses was denied permission to construct and operate a warehouse on its property due to local zoning laws that restricted such use. The company argued that this restriction violated their rights under the Fourteenth Amendment's Due Process and Equal Protection Clauses as it deprived them of their property without just compensation or process while also discriminating against them unfairly compared to other businesses allowed within the same zone. However, the court upheld the validity of these restrictions stating they were within reasonable bounds for promoting public welfare by controlling land usage patterns which could potentially cause nuisance or harm if left unregulated. It further noted that there was no arbitrary discrimination involved as all similar businesses were equally subjected to these regulations regardless of who owned them.

In the dissenting opinion for Independent Warehouses, Inc. et al. v. Scheele, Recorder of the Township of Saddle River, et al., Justice Frankfurter argued that the majority's decision was a departure from established principles regarding state taxation and interstate commerce regulation. He contended that New Jersey had not imposed an undue burden on interstate commerce by taxing out-of-state businesses storing goods within its borders because these businesses were using local services and infrastructure provided by the state government. The tax was therefore justified as compensation for this use rather than being discriminatory or protectionist in nature as claimed by plaintiffs. Furthermore, he believed it is inappropriate for federal courts to interfere with states' rights to levy taxes unless there is clear evidence of constitutional violation which he did not find present in this case.