In the case of Pekao Trading Corp. v. Bragalini et al., 1960, the U.S Supreme Court was asked to review a decision made by New York courts regarding an international business dispute. The plaintiff, Pekao Trading Corporation, had entered into a contract with defendants Pietro and Maria Bragalini for the purchase of silk from Italy. However, due to changes in Italian law which prohibited exportation of raw silk without government approval (which was not granted), the defendants were unable to fulfill their contractual obligations. The New York court ruled in favor of the defendants on grounds that they could not be held liable for non-performance due to "force majeure" or unforeseen circumstances beyond their control - specifically citing impossibility caused by change in law as valid defense under New York's Uniform Commercial Code §2-615(a). On appeal, this ruling was upheld by both Appellate Division and Court of Appeals before reaching Supreme Court which denied certiorari thereby refusing further judicial review thus effectively affirming lower courts' decisions.

The dissenting opinion in the case of PEKAO Trading Corp. v. Bragalini et al., 1960, is not available or was not recorded as part of the official court documents for this particular case. The Supreme Court's decisions and opinions are meticulously documented, but there may be instances where certain elements such as a dissenting opinion might not exist due to various reasons including unanimous decisions or procedural issues that led to dismissal without full argument on merits.