In the case of United States v. Woodward, 1984, the Supreme Court dealt with issues related to tax evasion and fraud. The defendant, Robert G. Woodward Jr., was a businessman who had been convicted for evading taxes on his income from illegal activities such as gambling and loan sharking. He appealed his conviction arguing that he should not be required to pay taxes on money earned illegally because it would violate his Fifth Amendment right against self-incrimination. The court rejected this argument stating that requiring individuals to report all income regardless of its source does not infrive upon their constitutional rights since they are only being asked about their total income rather than specific details about how it was obtained. Furthermore, the court stated that if an individual is concerned about incriminating themselves by reporting illegal earnings then they can invoke their Fifth Amendment privilege in response to specific questions during audits or investigations but cannot use it as a blanket excuse to avoid paying taxes altogether. This decision reinforced the principle that everyone must pay their fair share of taxes irrespective of whether or not they have engaged in criminal activity.

In the dissenting opinion for United States v. Woodward, it was argued that the majority's decision to uphold a warrantless search of an impounded vehicle went against established Fourth Amendment protections. The dissent emphasized that there were no exigent circumstances justifying such a search and thus, it should have been considered unconstitutional. They pointed out that once the car had been impounded by police, any potential evidence within would not be going anywhere - therefore eliminating any immediate need for a search without obtaining proper legal permission first. Furthermore, they disagreed with the majority’s view on “inventory searches,” arguing these types of searches are meant to protect law enforcement from false claims of lost or stolen property rather than serving as another means to investigate crimes without warrants.