In Schell's Executors v. Fauche, the U.S. Supreme Court was asked to rule on a dispute over an estate inheritance involving international law and jurisdictional issues. The case involved the will of Augustus Schell, a New York resident who died in 1884 leaving behind considerable property both within and outside of the United States. His executors filed suit against Mr. Fauche, who claimed that he had been appointed by French courts as administrator for portions of Schell’s estate located in France under French law which required estates left by foreigners to be administered locally. The main issue before the court was whether or not American courts could exercise jurisdiction over assets located abroad when those assets were being administered under foreign laws and regulations - essentially testing how far U.S legal authority extended internationally with respect to probate matters. The Supreme Court ruled that while it recognized foreign administrations like Mr.Fauche's appointment as valid for local purposes within their own jurisdictions (in this case France), they held no sway over domestic proceedings related to same estates in America unless explicitly provided for by treaty provisions between countries concerned.

In the dissenting opinion for Schell's Executors v. Fauche, it was argued that the majority had erred in their interpretation of a key clause within an 1868 treaty between France and the United States. The dissent held that this clause did not exempt French citizens from paying taxes on American property, but rather only protected them from discriminatory taxation based on nationality. They believed that Mr. Fauche, as a French citizen owning property in New York at his death, should be subject to inheritance tax just like any U.S citizen would be under similar circumstances. Furthermore, they disagreed with the majority's view about international law principles regarding jurisdiction over personal property located abroad; instead arguing such matters are determined by local laws where assets are situated rather than nationality of decedent or beneficiaries.