The Pennsylvania Railroad Co. et al. v. United States et al., 1944, was a case that revolved around the issue of whether or not the Interstate Commerce Commission (ICC) had overstepped its authority by ordering railroads to adopt certain uniform accounting methods and procedures without first holding hearings on their potential impact on individual companies. The Supreme Court ruled in favor of the ICC, stating that it did have such power under Section 20(5) of the Interstate Commerce Act which allows for "just and reasonable" regulations regarding accounts, records, and memoranda kept by carriers subject to this act. The court found no requirement in law mandating hearings before imposing these rules; hence, it upheld ICC's decision as valid exercise of administrative discretion.

In the dissenting opinion for Pennsylvania Railroad Co. et al. v. United States et al., Justice Robert H. Jackson argued that the majority's decision to uphold a federal order requiring railroads to install automatic train control devices was an overreach of government power and violated principles of due process under the Fifth Amendment. He contended that it was not within Congress' authority to mandate such specific safety measures, especially when there were other effective alternatives available at lower costs, which would have less impact on railroad companies’ financial stability and operational efficiency. Furthermore, he expressed concern about setting a precedent where regulatory bodies could impose burdensome requirements without sufficient evidence demonstrating their necessity or effectiveness in promoting public safety.