In the United States v. Leary et al., 1917, the Supreme Court was tasked with deciding whether a tax imposed on an inheritance could be collected from property located outside of the United States. The case involved an estate that included both domestic and foreign assets. The administrators of the estate argued that only domestic assets should be subject to taxation while the government maintained that all assets, regardless of location, were taxable under U.S law. The court ruled in favor of Leary and his co-administrators stating that U.S federal laws do not apply beyond its territorial limits unless expressly stated otherwise by Congress. Therefore, it held that taxes cannot be levied on properties situated abroad as they are outside American jurisdictional boundaries. This ruling clarified how inheritance tax is applied to estates with international holdings and established a precedent for future cases involving similar issues.

The dissenting opinion in the United States v. Leary case of 1917 was not explicitly recorded or available for review. The details about any potential dissent from justices during this time period are often limited due to historical record-keeping practices. Therefore, it is impossible to provide a summary of the dissenting opinion for this specific case without speculating on its content based on other similar cases and legal principles at that time.