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In the case of Wade v. Lawder in 1896, the U.S Supreme Court ruled on a dispute involving property rights and inheritance law. The plaintiff, Wade, claimed that he was entitled to certain properties under his father's will which were being held by Lawder. However, the defendant argued that these properties had been legally transferred to him before the death of Wade's father and therefore did not form part of his estate. The court found in favor of Lawder based on evidence presented during trial proceedings showing valid transfer deeds for said properties signed by Wade’s father prior to his demise. This ruling upheld that legal transfers made before death are binding and cannot be contested as part of an individual’s estate after their passing.
The dissenting opinion in the case of Wade v. Lawder argued that the majority's decision to uphold a Missouri statute allowing for tax assessments based on personal judgment was unjust and unconstitutional. The dissent contended that this law violated both due process and equal protection clauses, as it allowed for arbitrary and potentially discriminatory taxation without any clear standards or guidelines. This could lead to unfair treatment of taxpayers, with some being taxed more heavily than others based purely on subjective judgments rather than objective criteria or evidence. Furthermore, they believed this law undermined property rights by making them subject to unpredictable and potentially excessive taxation. They also criticized the majority's reliance on precedent from other states which had upheld similar laws, arguing these cases were not applicable because they involved different legal contexts and interpretations of constitutional principles.