In the 1928 case of Maney v. United States, the Supreme Court ruled on a matter concerning tax evasion and fraud. The defendant, John H. Maney, was convicted for attempting to defraud the government by evading income taxes. He appealed his conviction arguing that there was insufficient evidence to support it and that he had been denied due process because certain evidence had been excluded during his trial. The Supreme Court upheld Maney's conviction stating that there was ample evidence supporting it including records showing large expenditures which were not accounted for in his reported income as well as testimony from witnesses who confirmed these discrepancies between spending and declared earnings. Furthermore, regarding the claim about denial of due process due to exclusion of some evidences at trial; Justice Holmes writing for majority stated that no constitutional right has been violated since federal courts have discretion over what kind of secondary or collateral evidences can be admitted during trials.

In the dissenting opinion for Maney v. United States, it was argued that the majority's decision to uphold a conviction based on evidence obtained through wiretapping violated the Fourth Amendment rights of citizens against unreasonable searches and seizures. The dissenting justices believed that wiretapping constituted an invasion of privacy and should be considered as such under constitutional law. They contended that just because technology had made new forms of intrusion possible did not mean they were any less invasive or damaging to individual liberties than traditional physical searches. Furthermore, they disagreed with the majority's assertion that conversations could not be considered personal property protected by the Fourth Amendment, arguing instead that private communications are part of what makes up an individual’s sense of self-ownership and thus deserve protection from unwarranted government intrusion.