In the case of Trusler v. Crooks, 1925, the U.S Supreme Court dealt with a dispute over inheritance tax. The plaintiff, Trusler, was an heir to a large estate and argued that certain properties should not be subject to inheritance tax because they were held in trust for him by his deceased relative's will. He claimed that these trusts were created during the lifetime of his relative and thus did not form part of her taxable estate upon death. However, the defendant (Crooks), who was acting as both collector and individually contested this claim arguing that these trusts had been established through testamentary provisions in her will which made them part of her taxable estate at death. The court ruled against Trusler stating that even though some assets may have been transferred into trust prior to death it does not exempt them from being considered part of one’s gross estate for taxation purposes if control or beneficial enjoyment is retained until death or can only be altered by their consent or cooperation.

The dissenting opinion in the case of Trusler v. Crooks argued that the majority's decision to uphold a tax on an inheritance was incorrect. The dissenting justices believed that this tax violated constitutional principles, as it amounted to double taxation. They contended that since the property had already been taxed when initially acquired by the deceased, taxing it again upon its transfer through inheritance constituted an unlawful imposition of multiple taxes on a single piece of property. This view held that such practice contradicted fundamental fairness and equity under law, thereby infringing upon constitutionally protected rights against excessive or unjust taxation.