In William Taylor, George Taylor, William Primrose and Eliza his wife, George Porter and Elspet his wife, William Rainey Alexander Rainey and Elizabeth Rainey Complainants & Appellants v. Vincent M. Benham Administrator De Bonis Non the Supreme Court of the United States heard a case involving an estate dispute between two parties. The complainants were heirs to an estate which had been left by their father who died intestate in 1837. They argued that they should be entitled to receive their share of the inheritance from the administrator de bonis non (Vincent M Benham). However Mr Benham claimed he was not liable for any debts or legacies as he had only taken on responsibility for administering assets remaining after all other claims against them had been satisfied. The court ruled in favour of Mr Benham finding that since there were no assets available at this time then it would be impossible for him to pay out any money owed to creditors or legatees such as those claiming under this particular will.

In the dissenting opinion of this case, Chief Justice Taney argued that the complainants and appellants had a valid claim to certain lands in Kentucky. He stated that they were entitled to these lands under an act passed by Congress in 1790 which granted them pre-emption rights. The majority opinion held that the complainants and appellants did not have such rights because their claims were based on a prior grant from Virginia, which was invalidated when Kentucky became a state. However, Chief Justice Taney disagreed with this ruling and argued that it would be unjust for Congress to deny them their pre-emption rights since they had already made improvements on the land before its transfer from Virginia to Kentucky. Therefore, he concluded that they should be allowed to retain their right of possession over these lands as provided by law.