In the case of United States v. Comyns et al., 1918, the Supreme Court examined whether a federal district court had jurisdiction over an action brought by the U.S. government against defendants who were alleged to have fraudulently obtained money from it through contracts for war supplies during World War I. The defendants argued that they could not be sued in New York because they were residents of other states and had no property or business there. However, the Supreme Court ruled that under section 24(1) of the Judicial Code, federal courts have jurisdiction over all suits brought by the United States regardless of where its citizens reside or do business. Therefore, it was held that a suit may be maintained wherever service can be made upon them.

The dissenting opinion in the United States v. Comyns et al., 1918 case is not readily available or documented in public records, making it impossible to provide a summary of this specific viewpoint. The Supreme Court decisions are well-documented and publicly accessible; however, there can be instances where certain details like dissenting opinions might not be recorded or easily found due to various reasons such as the age of the case or its relative obscurity.