We all have someone higher in the organization than we are. I was explaining the concept of hierarchy to my 9 year old the other day. He was looking for that one role in life where there was no more oversight. While it's possible to create this idea (you're so rich/powerful you don't answer to anyone), the reality is most all of us will have someone we answer to, whether it's a boss, spouse or customer.

Inevitably, there will be a time when there is a point of disagreement. It would be easy to defer, shy away, but is that the best for the organization or for you? Consider the situation, consider the alternatives (push ahead, retreat, restate, enlist).  

There are some points here that are very actionable and there are a couple of very relatable case studies. Worth the read.