In the United States v. Lenson case of 1928, the Supreme Court dealt with a dispute over land ownership in Oklahoma. The plaintiff, the U.S government, claimed that certain lands were allotted to Native American individuals under an Act of Congress and thus could not be taxed by state authorities. However, these allotments had been sold to non-Native Americans including defendant Lenson who failed to pay taxes on them leading to their sale for tax delinquency. The court ruled in favor of the U.S government stating that although these lands were no longer owned by Native Americans they still retained their original status as Indian country and remained exempt from state taxation until Congress explicitly declared otherwise.

The dissenting opinion in the United States v. Lenson case argued that the majority's decision to uphold Lenson's conviction for violating Prohibition laws was flawed due to insufficient evidence. The dissent contended that there were significant doubts about whether alcohol found on Lenson’s property was intended for personal use or illegal sale, and these doubts should have been resolved in favor of the defendant as per legal tradition. They also criticized law enforcement's methods during their investigation, suggesting they violated Fourth Amendment protections against unreasonable searches and seizures by entering and searching Lenson’s premises without a warrant or probable cause. Furthermore, they disagreed with the majority view that possession of large quantities of alcohol automatically implied intent to sell it illegally under Prohibition laws; instead, they believed this assumption infringed upon an individual’s right to presumption of innocence until proven guilty beyond reasonable doubt.