In the case of Southeastern Express Company v. Robertson, State Revenue Agent (1923), the U.S. Supreme Court dealt with a dispute over taxation on interstate commerce. The Southeastern Express Company was an interstate carrier that also conducted intrastate business in Alabama and was taxed by the state for both types of business activities. The company argued that this taxation violated the Commerce Clause of the U.S Constitution which prohibits states from taxing interstate commerce without congressional approval. The court ruled against Southeastern Express Company, upholding Alabama's right to tax all businesses operating within its borders regardless if they are involved in interstate or intrastate trade as long as it does not discriminate against or place undue burden on interstate commerce. This decision affirmed states' rights to levy taxes on companies conducting business within their jurisdiction while maintaining federal oversight over matters related to national trade.

In the dissenting opinion for Southeastern Express Company v. Robertson, State Revenue Agent, 1923, Justice Holmes argued that the state of Alabama had a right to impose taxes on interstate commerce businesses operating within its borders. He contended that while it was true that states could not regulate or burden interstate commerce directly due to constitutional restrictions, they were still allowed to indirectly affect such activities through taxation as long as it did not discriminate against them or obstruct their operations excessively. In this case, he believed Alabama's tax did neither and thus should have been upheld by the court. Furthermore, he pointed out that all businesses benefit from services provided by the state like police protection and public infrastructure which are funded through taxes; therefore it is only fair for these entities including those involved in interstate commerce to contribute towards these expenses via taxation.