In the case of Larkin v. Paugh et al., 1927, the United States Supreme Court dealt with a dispute over land ownership in Nebraska. The plaintiff, Larkin, claimed that he had purchased certain lands from an individual who had obtained them through a tax sale. However, the defendants (Paugh and others) argued that they were rightful owners of these lands as they inherited it from their father who died intestate. They contended that the tax sale was invalid because proper notice was not given to their deceased father or his heirs before selling off his property for unpaid taxes. The Supreme Court ruled in favor of Paugh and others stating that due process under Fourteenth Amendment requires adequate notice before depriving someone's property rights even if such person is dead at time when proceedings are initiated against him/her for non-payment of taxes on said property. Therefore, since no valid notice was served either upon decedent or his heirs prior to tax sale; hence said sale did not extinguish their title to disputed lands thereby making them rightful owners thereof.

The dissenting opinion in the case of Larkin v. Paugh et al., 1927, argued that the majority's decision to uphold a Nebraska law restricting corporate land ownership was misguided and potentially harmful. The dissenting justices believed that corporations should have the same rights as individuals when it comes to owning property, arguing that there is no inherent danger in allowing them to do so. They also expressed concern about potential negative impacts on economic development and agricultural productivity if corporations were barred from owning farmland. Furthermore, they disagreed with the majority's interpretation of previous court decisions related to this issue, asserting that those rulings did not establish a precedent for upholding such restrictive laws.