The case of John L. Whiting - J.J. Adams Company v. Burrill, Treasurer and Receiver-General of the Commonwealth of Massachusetts in 1921 revolved around a dispute over taxation laws in Massachusetts. The plaintiff, J.J Adams Company, was an out-of-state corporation that had sold goods to customers within Massachusetts but argued it should not be subject to local taxes as its business operations were conducted outside state lines. However, the Supreme Court ruled against this argument stating that since the company benefited from protections provided by the state's government such as police protection and public infrastructure use while conducting their sales activities within its borders, they were indeed liable for tax obligations under Massachusetts law despite being incorporated elsewhere.

The dissenting opinion in the case of John L. Whiting -- J.J. Adams Company v. Burrill, Treasurer and Receiver-General of the Commonwealth of Massachusetts, 1921 was not specified or detailed in available resources. Therefore, it is impossible to provide a summary for it at this time.