In the case of Marks v. Shoup in 1900, the United States Supreme Court dealt with a dispute over land ownership and mineral rights. The plaintiff, Marks, claimed that he had purchased mining lands from Shoup who later sold them to another party despite having already sold them to him. He sought an injunction against this second sale on grounds of fraud and misrepresentation by Shoup. However, the court ruled in favor of defendant Shoup stating that there was no evidence proving fraudulent intent or misrepresentation on his part during their transaction. Furthermore, it was found that Marks had failed to fully pay for the property as per their agreement which invalidated his claim over it.

The dissenting opinion in the case of Marks v. Shoup argued that the majority's decision to uphold a tax on inheritance was unconstitutional. The dissenters believed that this type of taxation violated property rights protected by the Fifth Amendment, which prohibits taking private property for public use without just compensation. They contended that an individual has a right to dispose of their property upon death as they see fit, and taxing inheritances infringes upon this right. Furthermore, they asserted that such taxes could lead to excessive government interference in personal affairs and potentially result in unjust confiscation of wealth. Therefore, according to them, inheritance should not be subject to taxation under any circumstances.