In the case of Marianna Matthews v. Huwe, Treasurer in 1925, the United States Supreme Court ruled on a dispute involving inheritance tax law. The appellant, Marianna Matthews was contesting an inheritance tax assessment made by the state of North Dakota following her husband's death. Her argument was that certain properties located outside of North Dakota should not be subject to taxation by the state because they were not physically within its jurisdiction at his time of death. However, these assets had been transferred to a trust in New York prior to his passing and thus she argued they were beyond reach for taxation purposes. The court disagreed with this assertion and upheld North Dakota’s right to impose taxes on those assets as part of Mr. Matthew's estate since he was domiciled there at his time of death despite their physical location elsewhere when he died or their transfer into a trust beforehand. This ruling affirmed states' rights over taxing estates based upon domicile rather than mere property location thereby setting precedent for future cases concerning interstate estate taxation issues.

The dissenting opinion in the case of Marianna Matthews v. Huwe, Treasurer (1925) argued that the majority's decision was a misinterpretation of both state and federal law. The dissenting justices believed that Ms. Matthews had a legitimate claim to her late husband's estate, despite his failure to naturalize as an American citizen before his death. They contended that the laws regarding inheritance should not be applied differently based on citizenship status, arguing this constituted discrimination against foreign-born individuals who have made their home in America but have not yet completed the process of naturalization at time of death. Furthermore, they disagreed with the majority’s interpretation of Minnesota’s tax code which led them to rule against Ms.Matthews' claim for refund from taxes paid under protest on her inherited property; they asserted she was entitled to such refund according to existing statutes.