In the case of United States v. P. Koenig Coal Company, 1925, the U.S Supreme Court dealt with a dispute over coal land leases in Wyoming between the federal government and P. Koenig Coal Co., which had acquired its lease from another company that originally leased it from an Indian tribe under supervision by federal authorities. The court ruled against P. Koenig Coal Co., stating that while Congress had authorized leasing of tribal lands for mining purposes, it did not intend to permit permanent alienation of those lands without explicit legislation to that effect; therefore any such leases were invalid unless specifically approved by Congress itself or clearly within parameters set out in relevant statutes. The decision was significant because it clarified how laws related to leasing tribal lands should be interpreted - emphasizing Congressional intent and protection of Native American interests rather than simply literal interpretation or business convenience.

The dissenting opinion in the United States v. P. Koenig Coal Company case argued that the majority's decision to uphold a tax on coal mined and sold by the company was incorrect because it violated principles of federalism. The dissenters believed that this taxation interfered with state sovereignty, as mining is an industry primarily regulated by states rather than the federal government. They also contended that such taxes could potentially harm local economies and industries, particularly those heavily reliant on mining operations for their livelihoods or economic stability. Furthermore, they expressed concerns about potential overreach from Congress if allowed to impose such taxes without clear constitutional authority or justification under its power to regulate interstate commerce.