In the United States v. Gaskin case of 1943, the Supreme Court ruled on a dispute involving federal income tax evasion. The defendant, Gaskin, was accused of evading taxes by not reporting all his income for several years and was convicted in a lower court. On appeal to the Supreme Court, he argued that certain evidence used against him had been obtained illegally and should have been excluded from his trial under the Fourth Amendment's protection against unreasonable searches and seizures. However, the Supreme Court disagreed with this argument because it found that no constitutional rights were violated when obtaining or using this evidence during his trial process. Therefore, they upheld Gaskin's conviction for tax evasion.

The dissenting opinion in the United States v. Gaskin case argued that the majority's decision to uphold Gaskin's conviction for draft evasion was a violation of his constitutional rights. The dissenting justices believed that there was insufficient evidence to prove beyond a reasonable doubt that Gaskin had intentionally failed to report for induction into the military, as required by law during World War II. They pointed out inconsistencies and ambiguities in the prosecution's case, including unclear instructions given to Gaskin about when and where he needed to report for duty. Furthermore, they contended that even if it could be proven that he did not show up at the designated time and place, this alone should not constitute an act of willful defiance against conscription laws without further proof of intent or motive. Thus, they felt his conviction should have been overturned on appeal due its failure meet necessary legal standards.