In the 1930 case of Waite v. United States, the Supreme Court ruled on a matter concerning tax evasion and fraud. The defendant, Mr. Waite, was accused of evading taxes by falsely claiming deductions for losses incurred in oil well operations that were never actually conducted. He argued that he had been denied due process because his indictment did not specify which years he allegedly committed these fraudulent acts and thus could not prepare an adequate defense. However, the Supreme Court rejected this argument stating that it was sufficient for an indictment to allege offenses within statutory periods without specifying exact dates unless time is a material element of the offense charged - which it wasn't in this case regarding tax evasion laws at issue then.

In the dissenting opinion for Waite v. United States, Justice Stone argued that the majority's decision to uphold a conviction based on evidence obtained through wiretapping violated the Fourth Amendment rights of citizens against unreasonable searches and seizures. He contended that wiretapping was an intrusion into private communication, which should be protected under constitutional law. Furthermore, he believed it was irrelevant whether or not physical trespass occurred during this process as privacy should still be maintained regardless of how it is breached. The justice also expressed concern about potential misuse by government authorities if such practices were allowed without proper checks and balances in place.