In the case of Leary et al., Administrators of Leary, v. United States (1919), the U.S Supreme Court was tasked with determining whether a tax on inheritances that included property located outside of the United States violated constitutional principles. The plaintiffs were administrators for an estate that contained foreign assets and argued against paying taxes on these properties as they fell outside U.S jurisdiction. However, the court ruled in favor of the government, stating that it had authority to tax citizens based on their worldwide income and wealth - including inherited property situated abroad. This decision upheld Congress's power to impose such taxes under its constitutional right to "lay and collect Taxes" without geographical limitations.

The dissenting opinion in the case of Leary et al., Administrators of Leary, v. United States (1919) is not readily available or well-documented in public records. This could be due to a variety of reasons including the age and relative obscurity of the case, as it does not appear to have set significant legal precedent or been particularly contentious among justices at that time. Therefore, without access to more specific court documents or historical archives detailing this particular Supreme Court decision from 1919, providing an accurate summary for any potential dissenting opinions remains challenging.