In the United States v. Berkeness case of 1927, the Supreme Court ruled on a matter concerning federal income tax evasion. The defendant, Mr. Berkeness, was charged with willfully attempting to evade and defeat his income tax for the year 1920 by filing a fraudulent return that understated his net income and tax due significantly. He appealed against this charge arguing that he had not committed any offense because no actual loss or deficiency occurred to the government since they discovered his fraud before processing his return and therefore did not lose out on any revenue. However, in its decision, the Supreme Court disagreed with Berkeness's argument stating that an attempt to defraud is punishable even if it does not result in actual damage or loss. The court held that under Section 253 of Revenue Act of 1921 which criminalizes attempts "to evade or defeat" taxes; an individual can be guilty regardless of whether their attempt was successful or caused harm. The ruling thus affirmed conviction for attempted evasion as long as there is clear evidence showing intent to deceive irrespective of whether such deception resulted in financial harm to another party - in this case, the U.S Government.

The dissenting opinion in the United States v. Berkeness case argued that the majority's decision to uphold a conviction based on evidence obtained through wiretapping was an infringement of Fourth Amendment rights. The dissent contended that wiretapping constituted an unreasonable search and seizure, as it involved intrusion into private communications without proper warrant or consent. They believed this violated individuals' right to privacy and protection against unlawful searches and seizures, regardless of whether physical entry into a person's premises had occurred or not. Furthermore, they expressed concern about potential misuse of such invasive methods by law enforcement agencies if left unchecked by legal constraints.