The United States Supreme Court case, United States v. Continental National Bank & Trust Co., Trustee, et al., 1938 revolved around the issue of whether a federal district court had jurisdiction to hear a suit brought by the U.S government against several defendants including banks and individuals for alleged violations of anti-trust laws in relation to oil leases on public lands. The lower courts dismissed the complaint due to lack of jurisdiction as it involved rights or interests in land which were traditionally under state law purview. However, upon appeal, the Supreme Court reversed this decision stating that while property rights are generally governed by state law, when those rights involve federally owned properties such as public lands and resources therein (in this case oil), they fall within federal jurisdiction. Therefore, any disputes arising from these should be heard at a federal level rather than being relegated solely to state courts.

In the dissenting opinion for United States v. Continental National Bank & Trust Co., it was argued that the majority's decision to allow a tax lien on an estate before final distribution contradicts established legal principles and precedent. The dissenters contended that under common law, no creditor can assert a claim against property in administration until after all debts have been paid and the residue has been distributed to heirs or legatees. They also pointed out that this principle is recognized by federal statutes governing bankruptcy proceedings, which treat taxes as unsecured claims not entitled to priority over other creditors' rights. Furthermore, they noted that previous Supreme Court decisions had upheld these principles even when dealing with government claims for unpaid taxes. Therefore, they believed there was no justification for creating an exception in this case simply because of Congress's power to levy taxes.