In the case of Lewis v. Luckett, a dispute arose over an inheritance left by John B. Lewis to his wife and children in Kentucky while he was domiciled in Louisiana at the time of his death. The Supreme Court had to decide whether Kentucky or Louisiana law should govern the distribution of assets from Mr. Lewis's estate, which included both real and personal property located in different states. The court ruled that although Mr. Lewis was domiciled in Louisiana when he died, because some of his property was located within Kentucky borders, it fell under jurisdictional purview for probate purposes according to its own laws rather than those of another state where decedent may have been domiciled at death (lex rei sitae). Therefore, despite being contrary to Louisiana law which would have given all properties directly to Mrs.Lewis as community property rights holder; under Kentucky law she only received one-third share with remaining two-thirds going equally among their children.

In the dissenting opinion for Lewis v. Luckett, it was argued that the majority's decision to uphold a Kentucky law prohibiting non-residents from serving as administrators of estates within the state was in violation of both due process and equal protection under the Fourteenth Amendment. The dissent contended that this law unfairly discriminated against out-of-state citizens by denying them an opportunity afforded to residents of Kentucky. Furthermore, they believed there were no substantial reasons or justifications provided by the state for such discrimination. They also pointed out that other states allowed non-residents to serve as estate administrators without any significant problems arising from their residency status, suggesting Kentucky could do likewise without harm. Therefore, they concluded that this prohibition served no legitimate public interest and should be struck down as unconstitutional.