The U.S. Supreme Court case Railroad Retirement Board et al. v. Duquesne Warehouse Co., 1945, revolved around the constitutionality of a tax imposed by the Railroad Unemployment Insurance Act on employers in the railroad industry to fund unemployment benefits for their employees. The Duquesne Warehouse Company challenged this act arguing that it was unconstitutional as it violated due process and equal protection clauses under the Fifth Amendment because non-railroad businesses were not subjected to similar taxes or regulations. However, the Supreme Court upheld its constitutionality stating that Congress had sufficient grounds to treat railroads differently from other industries given their unique characteristics and history of federal regulation.

In the dissenting opinion for Railroad Retirement Board et al. v. Duquesne Warehouse Co., Justice Frankfurter, joined by Justices Roberts and Jackson, argued that the majority's decision to strike down a tax levied on employers in order to fund pensions for railroad workers was an overreach of judicial power. They believed that it was not within the Court's purview to decide whether or not this type of social legislation was appropriate or effective; rather, they felt such decisions should be left up to Congress and other legislative bodies who are more equipped with resources and expertise necessary for making these types of policy determinations. The dissenters also expressed concern about potential negative impacts on future social welfare programs if courts were allowed to intervene in this way.