In the 1995 case of Matsushita Electric Industrial Co., Ltd. v. Lawrence Epstein, the United States Supreme Court ruled on a matter concerning international law and jurisdictional issues. The plaintiffs, American shareholders in MCA Inc., filed suit against Japanese corporation Matsushita Electric Industrial Co., alleging that they had been unfairly excluded from a lucrative buyout deal when Matsushita purchased MCA. The central issue was whether U.S courts could exercise jurisdiction over foreign entities involved in such transactions under federal securities laws or state corporate laws. In its decision, the Supreme Court held that U.S courts did not have jurisdiction to adjudicate this dispute because it would interfere with Japan's sovereignty and violate principles of international comity (mutual respect between countries). This ruling underscored the limitations of U.S court power over foreign corporations and highlighted considerations for cross-border transactions.

In the dissenting opinion for Matsushita Electric Industrial Co., Ltd. v. Lawrence Epstein, Justice Stevens argued that the majority's decision to enforce a foreign judgment without considering its fairness or consistency with American legal principles was misguided and potentially harmful. He expressed concern about the Court's willingness to uphold a Japanese court ruling that had been issued in absentia, without providing adequate notice or opportunity for defense by American shareholders affected by it. Furthermore, he criticized the majority’s reliance on international comity at the expense of domestic due process rights and suggested that this could set a dangerous precedent for future cases involving foreign judgments against U.S citizens or corporations.