Walden v. Skinner was a United States Supreme Court case that addressed the issue of whether a state could impose a tax on a federal employee's salary. The plaintiff, Walden, was a federal employee who had been assessed a state tax on his salary. He argued that the tax was unconstitutional because it interfered with the federal government's power to regulate its own employees. The Supreme Court agreed with Walden, ruling that the state tax was unconstitutional because it interfered with the federal government's power to regulate its own employees. The Court held that the state tax was an unconstitutional burden on the federal government's power to regulate its own employees. The Court also held that the state tax was an unconstitutional interference with the federal government's power to regulate its own employees. The Court's decision established the principle that states cannot impose taxes on federal employees' salaries. This decision has been cited in numerous cases since then, and it remains an important precedent in the area of federalism.

Justice Field delivered the dissenting opinion in Walden v. Skinner, arguing that the court should have dismissed the case for lack of jurisdiction. He argued that a federal district court had no authority to issue an injunction against state officers acting under their official capacity and within their respective states. Furthermore, he noted that Congress had not given any power to such courts to do so and thus it was beyond its scope of authority. Additionally, Justice Field argued that if this type of action were allowed then it would be tantamount to allowing one state's laws or regulations supersede those of another state which is contrary to our Constitution's guarantee of equal protection among all states. Ultimately, Justice Field concluded by stating his belief that allowing federal courts this kind of power over individual states would lead down a dangerous path towards centralizing too much control in Washington D.C., something which could potentially threaten our nation’s system as we know it today