This United States Supreme Court case involved a dispute between the United States and the State of Louisiana over the ownership of certain lands in the state. The United States had acquired the lands in question from the State of Louisiana in 1803, as part of the Louisiana Purchase. The State of Louisiana argued that the lands were part of its original territory and thus belonged to the state. The Supreme Court held that the United States had acquired the lands in question from the State of Louisiana in 1803, and thus the United States had a valid title to the lands. The Court further held that the United States had the right to dispose of the lands as it saw fit, and that the State of Louisiana had no right to interfere with the United States' ownership of the lands. The Court also held that the United States had the right to exclude the State of Louisiana from the lands in question. The Court's decision was a victory for the United States, as it affirmed the United States' right to own and dispose of the lands in question.

In the case of United States v. Realty Company, the Supreme Court was tasked with determining whether or not a tax imposed by Congress on real estate companies was constitutional. The majority opinion held that it was, but Justice Field dissented from this decision and argued that such taxation violated the Fifth Amendment’s prohibition against taking private property for public use without just compensation. He reasoned that since these taxes were levied upon corporations in order to raise revenue for government operations, they constituted an unconstitutional taking of private property without due process or just compensation as required by law. Furthermore, he argued that if such taxes were allowed to stand then any other form of taxation could be applied to corporations regardless of its impact on their ability to operate and generate income which would ultimately lead to their destruction and thus constitute a violation of due process rights guaranteed under the Constitution.