The Commerce was a case heard before the United States Supreme Court in 1816. The claimant, Lindgren, had purchased goods from a merchant and then sold them to another party for an amount greater than what he paid. He argued that the difference between his purchase price and sale price should be considered as profit on which he should not have to pay taxes. However, the court ruled against him stating that since there was no evidence of any labor or skill involved in making this transaction it could not be considered as income under existing laws at the time. Therefore, Lindgren would have to pay taxes on his profits from this transaction despite having no involvement other than buying and selling goods. This ruling established precedent for taxation of profits made through simple transactions such as buying low and selling high without any additional work or effort being put forth by those profiting off these types of deals.

In The Commercen. -- Lindgren, Claimant, the Supreme Court was asked to decide whether a vessel that had been seized by the United States for violating its neutrality laws should be forfeited or returned to its owner. The majority opinion held that the vessel must be forfeited because it had violated U.S. law and thus could not remain in American waters without being subject to forfeiture proceedings. Justice McLean dissented from this decision on two grounds: first, he argued that there was insufficient evidence of any violation of neutrality laws; second, he contended that even if such a violation did occur, it would have been more appropriate for Congress rather than the courts to determine what action should be taken against those responsible for it. He concluded his dissent by noting that “the power which has been assumed is too great and dangerous” and urged caution when considering similar cases in future decisions