In the United States v. Anderson case of 1945, the Supreme Court ruled on a matter concerning income tax evasion. The defendant, Robert George Anderson, was charged with willfully attempting to evade and defeat his income taxes for the years 1936 through 1939 by filing false and fraudulent returns. He appealed his conviction arguing that there were errors in instructions given to jury regarding "net worth" method used to determine tax liability. However, the Supreme Court held that while it is true that net worth method may lead to error if not carefully applied or understood by jury members due its complexity; in this particular case it was found no such prejudice occurred against defendant as trial court had taken adequate measures explaining how this method works and cautioning jurors about potential pitfalls associated with it. Therefore, they affirmed lower court's decision convicting Mr.Anderson of tax evasion.

In the dissenting opinion for United States v. Anderson, Justice Frank Murphy argued that the majority's decision to uphold a conviction based on evidence obtained through an illegal search and seizure was in violation of constitutional rights. He contended that such actions by law enforcement officials were not only unconstitutional but also undermined public confidence in the justice system. Furthermore, he believed that allowing illegally obtained evidence to be used in court would encourage police misconduct and infringe upon individual liberties. He emphasized his belief that all individuals have a right to privacy under the Fourth Amendment, which should not be violated without proper legal justification or warrant from a judge. Therefore, he disagreed with the majority’s ruling because it failed to protect these fundamental rights.