In the Wheeler v. City and County of Denver case in 1912, the U.S Supreme Court ruled on a dispute involving property rights. The plaintiff, Mr. Wheeler, owned land that was taken by the city for public use without his consent or proper compensation under eminent domain laws - which allow government entities to take private property for public use with just compensation. He sued to recover possession of his land or receive adequate payment for it from Denver's municipal government. The court held that while cities have broad powers under eminent domain laws, they must still provide fair compensation when taking private property for public uses such as building roads or parks. In this case, it found that Mr.Wheeler had not been adequately compensated and ordered Denver's city and county governments to pay him an amount determined by a lower court judgment. This decision reaffirmed the importance of individual property rights in American law even when facing governmental interests.

The dissenting opinion in Wheeler v. City and County of Denver argued that the majority's decision to uphold a tax assessment on property owned by the plaintiff was incorrect. The dissent contended that the city had overstepped its authority by assessing taxes on property located outside its jurisdiction, thus violating state law and infringing upon the rights of individual citizens. Furthermore, it disagreed with the majority's interpretation of "benefit," arguing that just because a piece of land might theoretically benefit from being near improvements does not mean it should be taxed as such if no actual benefits are received. It also criticized what it saw as an overly broad application of taxing power, warning against potential abuses if left unchecked.