The U.S. Supreme Court case Kaufman et al. v. Societe Internationale Pour Participations Industrielles Et Commerciales, S.A., et al., 1951 revolved around the issue of jurisdiction and whether a Swiss holding company could be sued in New York for actions related to its German subsidiary during World War II. The plaintiffs were American citizens who had owned stock in the German corporation before it was allegedly confiscated by Nazis and later transferred to the Swiss parent company after the war ended. The court ruled that although there was no personal jurisdiction over foreign corporations based solely on their ownership of an American subsidiary, specific acts committed within or having effect within a state can establish jurisdiction under certain circumstances. However, they found insufficient evidence that such acts occurred here - specifically noting lack of proof showing direct involvement by Societe Internationale in confiscation or transfer of assets from Germany to Switzerland post-war. Therefore, while acknowledging potential injustice if true victims couldn't sue due to technicalities like this one about where suit may be brought (jurisdiction), they upheld lower courts' dismissals because those courts lacked power over this defendant given facts presented.

The dissenting opinion in the Kaufman et al. v. Societe Internationale case argued that the majority's decision was a departure from established principles of international law and comity, which traditionally respect foreign judgments unless they are fundamentally unjust or violate public policy. The dissent emphasized that there was no evidence to suggest any unfairness or bias in Swiss proceedings, nor did it contravene American public policy. They also pointed out that if U.S courts do not recognize foreign judgments based on perceived inadequacies in their legal systems, this could lead to reciprocal non-recognition of U.S judgements abroad - thereby undermining international judicial cooperation and potentially harming American interests overseas.