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
Alderson v. Commissioner holding is reversed. (Note: The court did not discuss whether the properties were in fact like-kind because the point was never refuted by the Tax Court). The court held that because the properties were indeed exchanged, they are subject to nonrecognition of gain under § 1031. First, the court used the case of "Commissioner v. Court Holding Co." There, it was determined that for tax purposes: The incidence taxation depends upon the substance of a transaction. The tax consequences which arise from gains from a sale of property are not finally to be determined solely by the means employed to