In the case of Muser v. Magone in 1894, the United States Supreme Court ruled on a dispute involving import duties. The plaintiff, Muser, imported kid gloves into the U.S and was charged with an import duty under a law that imposed taxes on "gloves for women and children." However, he argued that his goods were not specifically for women or children but rather unisex - suitable for both men and women's use. Therefore, they should be taxed at a lower rate as per another clause which levied less tax on other types of gloves not specified in any category. The court disagreed with Muser’s argument stating that just because an item can be used by either sex does not mean it is exempt from being classified under one gender-specific category if it is more commonly associated with or intended for that group. Thus, even though some men might wear these 'kid' gloves designed primarily for females due to their size and style characteristics; this did not change their classification as "women's" items subject to higher taxation rates.

In the dissenting opinion for Muser v. Magone, Justice Brewer argued that the majority's decision was inconsistent with previous court rulings and misinterpreted the law in question. He contended that a tax on imported goods should not be considered as having been paid until it is actually taken out of the hands of customs officials, regardless of whether or not an importer has made arrangements to pay it at a later date. This interpretation would mean that if Congress changes tax laws before an importer pays their taxes (even if they've arranged to do so), those changes should apply to them. The majority's ruling, he believed, effectively allowed importers who could afford to delay payment avoid new taxes passed by Congress after their goods arrived but before they paid their duties - something he saw as unfair and contrary to legislative intent.