In the case of Wayne County Board of Review et al. v. Great Lakes Steel Corp., 1936, the U.S Supreme Court ruled in favor of Great Lakes Steel Corporation. The company had challenged a tax assessment by Wayne County Board on its property located within Ecorse Township, Michigan. The court held that the county board violated due process rights under the Fourteenth Amendment when it increased an assessment without giving notice to or hearing from Great Lakes Steel Corp before making such changes. This decision reinforced that taxpayers have a constitutional right to be heard at some point during taxation proceedings and any violation would render assessments void.

In the dissenting opinion for Wayne County Board of Review et al. v. Great Lakes Steel Corp., it was argued that the majority's decision to uphold a tax assessment on property owned by Great Lakes Steel Corporation in Michigan violated principles of equal protection under law, as guaranteed by the Fourteenth Amendment. The dissenting justices contended that there was clear evidence showing an intentional and systematic undervaluation of other similar properties within Wayne County, which resulted in an unequal and discriminatory taxation against Great Lakes Steel Corp. They believed this constituted a violation of constitutional rights and should have been rectified by ordering reassessment or refunding excess taxes paid rather than upholding the unfair tax burden placed upon one company while others were given preferential treatment.