Tice v. United States was a United States Supreme Court case that addressed the issue of whether a defendant could be convicted of a crime if the evidence used to convict them was obtained through an illegal search and seizure. The case involved a man named Tice who was charged with receiving stolen goods. The evidence used to convict him was obtained through a search of his home without a warrant. The Supreme Court held that the evidence obtained through the illegal search and seizure was inadmissible in court and that Tice could not be convicted on the basis of it. The Court reasoned that the Fourth Amendment of the United States Constitution protects citizens from unreasonable searches and seizures and that the evidence obtained through the illegal search and seizure was in violation of this amendment. The Court also held that the exclusionary rule applied in this case, meaning that any evidence obtained through an illegal search and seizure was inadmissible in court. The decision in Tice v. United States established the precedent that evidence obtained through an illegal search and seizure is inadmissible in court and that defendants cannot be convicted on the basis of such evidence. This decision has been cited in numerous cases since then and has been an important part of Fourth Amendment jurisprudence.

Justice Field delivered the dissenting opinion in Tice v. United States, arguing that the majority had misapplied the law and failed to consider all of its implications. He argued that Congress did not intend for a tax on distilled spirits to be applied retroactively, as it would create an undue burden on those who had already paid taxes under prior laws. Furthermore, he noted that if such a tax were allowed to stand, it could lead to further abuses by Congress in levying taxes without proper consideration of their effects or consequences. Finally, Justice Field argued that allowing this type of taxation was unconstitutional because it violated due process protections against arbitrary government action and infringed upon individuals' rights to property without just compensation from the government.