The Late Corporation of the Church of Jesus Christ of Latter-day Saints v. United States was a Supreme Court case that was decided in 1890. The case involved the Church of Jesus Christ of Latter-day Saints (LDS Church) and the United States government. The Church had been incorporated in Utah in 1851, and the United States government had passed a law in 1862 that prohibited the Church from owning property worth more than $50,000. The Church argued that the law was unconstitutional and violated its right to religious freedom. The Supreme Court ruled in favor of the United States, finding that the law was constitutional and did not violate the Church's right to religious freedom. The Court held that the law was a valid exercise of the government's power to regulate commerce and protect public morals. The ruling was a major setback for the Church, as it meant that the Church could not own property worth more than $50,000. The ruling also had a significant impact on the Church's ability to grow and expand, as it limited the Church's ability to acquire and hold property.

In the dissenting opinion of The Late Corporation of the Church of Jesus Christ of Latter-day Saints v. United States, Justice Harlan argued that Congress had exceeded its authority in passing a law to dissolve the church corporation and confiscate its property. He believed that this was an unconstitutional interference with religious freedom as guaranteed by both the First Amendment and Article I, Section 10, Clause 1 (the Contract Clause) which prohibits states from impairing contracts without due process or just compensation. Furthermore, he argued that Congress did not have sufficient evidence to prove any wrongdoing on behalf of the church corporation; thus it should not be dissolved nor should their property be confiscated without proper justification or legal proceedings being conducted first. In conclusion, Justice Harlan's dissent maintained that while Congress may have good intentions for dissolving corporations such as this one they must still adhere to constitutional principles when doing so in order to protect individual rights and liberties.