The Ozark Pipe Line Corporation v. Monier et al., 1924, was a U.S. Supreme Court case that revolved around the issue of taxation on interstate commerce. The Ozark Pipe Line Corporation, an Oklahoma-based company operating in Missouri, challenged the state's tax assessment on its pipeline property arguing it violated the Commerce Clause of the U.S Constitution by burdening interstate commerce. However, the court ruled against Ozark and upheld Missouri’s right to levy taxes on tangible property within its borders even if used for interstate commerce purposes. The decision established that states could tax physical properties involved in such trade as long as they were within their jurisdiction and not discriminating against out-of-state entities or activities.

In the dissenting opinion for Ozark Pipe Line Corporation v. Monier et al., Justice Holmes argued that the state of Missouri had a right to tax property within its borders, even if it was part of an interstate business operation. He disagreed with the majority's view that such taxation constituted a burden on interstate commerce and thus violated the Commerce Clause of the U.S Constitution. According to him, every form of taxation could be seen as a burden in some way but this did not mean they were all unconstitutional or interfered with commerce between states. He believed that there should be more flexibility when interpreting what constitutes interference with interstate commerce and felt that Missouri's tax did not cross this line.