The U.S. Supreme Court case Whitaker v. McBride in 1904 revolved around a dispute over land ownership and the interpretation of the Homestead Act of 1862, which allowed qualified individuals to claim public lands for farming purposes. The plaintiff, Whitaker, claimed that he had fulfilled all necessary requirements under this act to legally own a piece of land in Oregon. However, the defendant, McBride (the Commissioner of General Land Office), argued that Whitaker's claim was invalid because he had not built a dwelling on the property within six months after filing his homestead entry as required by law. Whitaker contended that he did build a house but it was destroyed by fire before completion and thus could not be occupied within six months from date of entry; however, it was rebuilt immediately thereafter and continuously inhabited since then. The Supreme Court ruled in favor of McBride stating that while unfortunate circumstances may have prevented timely compliance with statutory provisions regarding residence construction on homestead claims; such misfortunes do not excuse noncompliance or alter legal obligations set forth by Congress.

In the dissenting opinion for Whitaker v. McBride, Justice Harlan argued that the majority's decision was inconsistent with previous rulings and principles of equity. He contended that a mortgagee who takes possession of mortgaged property has an obligation to account for its profits and losses during their tenure, even if they were not explicitly appointed as receiver by a court order. In this case, he believed that Mr. McBride should be held accountable for his management of Mrs.Whitaker's property while in possession under foreclosure proceedings because he had assumed control over it voluntarily and benefited from its use without her consent or compensation to her. The justice also disagreed with the majority’s interpretation of Alabama law regarding mortgages, asserting instead that state law did not absolve mortgagees in possession from accountability unless expressly stipulated otherwise in the mortgage agreement.