In the case of Stewart v. United States and The Osage Nation in 1906, the U.S Supreme Court was tasked with determining whether a tax imposed by Oklahoma on oil produced from lands owned by members of the Osage Tribe was legal. The court ruled that it wasn't because these lands were held in trust by the federal government for benefit of tribe members, thus exempting them from state taxation under federal law. This decision upheld tribal sovereignty and reinforced protections against state interference in matters involving federally recognized tribes and their resources.

The dissenting opinion in the case of Stewart v. United States and The Osage Nation argued that the majority's decision to allow non-Native Americans to inherit land from Native American spouses was a misinterpretation of federal law. They contended that Congress intended for these lands to remain within Native American tribes, as evidenced by legislation restricting their sale or transfer outside tribal communities. This interpretation, they believed, was consistent with longstanding U.S policy aimed at protecting indigenous rights and sovereignty over tribal lands. Therefore, allowing non-tribal members to inherit such properties would undermine these objectives and potentially lead to further erosion of native landholdings through subsequent sales or transfers. Furthermore, they disagreed with the majority's view that marriage conferred automatic property rights irrespective of nationality or ethnicity; instead arguing it should be subjectively determined based on specific circumstances surrounding each case.