Edward L. Hedden Nix wished to exempt his tomato imports from a vegetable tariff included in the Tariff of 1883, as tomatoes are botanically considered fruit. In 1893, the Supreme Court ruled against Nix, stating that tomatoes were generally considered vegetables and thus should be taxed as such. Edward L. Hedden Edward Long Hedden (December 24, 1828 – February 6, 1893) was Collector of the Port of New York from 1885 to 1886. Hedden was born in 1828, in New York City, New York, to Josiah Hedden (who had studied law under Alexander Hamilton) and Elizabeth June Hedden. In 1855, he married Elizabeth
Commissioner v. Duberstein for taxation purposes was the same as "gift" in common law terms. "Duberstein" at 285. The Court also rejected the premise that there is a bright line as to what constitutes a gift for taxation purposes. "Id" at 287. Instead, when determining whether something is a gift for taxation purposes, the critical consideration is the transferor's intention. "Duberstein" at 285-286 (citing "Bogardus v. Commissioner", ). This is a question of fact that must be determined on a "case-by-case basis". "Duberstein" at 290. The body that levies the tax must conduct an objective inquiry that looks to "the mainsprings of human