In the case of Swan and Finch Company v. United States in 1902, the U.S Supreme Court ruled that a corporation could be held liable for criminal acts committed by its agents or employees within their scope of employment. The company was charged with conspiracy to defraud the government through false claims related to customs duties on imported goods. The court found that even though corporations cannot have personal intent or consciousness, they can still be criminally liable if their agents commit unlawful acts while acting within their authority and for the benefit of the corporation. This decision established an important precedent in corporate law regarding vicarious liability, which holds a principal legally responsible for wrongful actions committed by an agent when those actions are performed within the course and scope of employment.

The dissenting opinion in the case of Swan and Finch Company v. United States argued that the majority's interpretation of the law was too broad, potentially leading to unjust outcomes. The justice disagreed with the majority's view that a corporation could be held criminally liable for actions taken by its employees without explicit approval from corporate leadership. He contended this would unfairly punish corporations for acts they did not authorize or even know about, which contradicts basic principles of criminal liability requiring intent and knowledge of wrongdoing. Furthermore, he expressed concern over potential misuse or abuse of such an expansive interpretation by prosecutors seeking easy convictions against corporations rather than pursuing individual wrongdoers within those organizations.