The United States Supreme Court case of The United States v. James Noe involved a dispute between the U.S. government and an individual, James Noe, over whether or not he was liable for unpaid taxes from 1854-1856 on certain property in Louisiana that had been sold to him by the state of Louisiana prior to his purchase of it. The court held that since the sale occurred before Mr. Noe purchased it, he was not responsible for any taxes due on it during those years as they were already paid by the state when they sold him the land; thus affirming his innocence and absolving him from any liability for back taxes owed to the federal government at that time. This ruling established precedent regarding taxation laws in regards to sales made prior to purchases being made by individuals or entities subjecting them to tax liabilities after their acquisition of said properties or goods

In the United States Supreme Court case of The United States v. James Noe, Justice Grier delivered a dissenting opinion in which he argued that the court should not have reversed the decision of the Circuit Court. He believed that there was sufficient evidence to support a conviction for piracy and robbery as charged against Noe by Congress under their power to define and punish offenses committed on high seas or other places out of its jurisdiction. In his dissent, Justice Grier stated that it was clear from both international law and American statutes that acts such as those committed by Noe were considered piratical offences punishable by death. Furthermore, he noted that while Congress had no authority over foreign vessels on foreign waters, they did have authority over citizens who commit crimes abroad regardless of where they are located at the time of commission. Therefore, according to Justice Grier's dissent, if an act is deemed criminal under either international law or American statute then it can be punished even when occurring outside US jurisdiction.