Nix v. Hedden one of the first companies to ship produce from Virginia, Florida, and Bermuda to New York. In 1883, President Chester A. Arthur signed the Tariff Act of March 3, 1883, requiring a tax to be paid on imported vegetables, but not fruit. The John Nix & Co. company filed a suit against Edward L. Hedden, Collector of the Port of New York, to recover back duties paid under protest. They argued against the tariff by pointing out that, botanically, a tomato is a fruit due to its seed-bearing structure growing from the flowering part of a plant. At the trial,
Regan v. Taxation with Representation of Washington under § 501(c)(4), only to be separately incorporated and to keep records adequate to show that the tax deductible contributions were not used to pay for lobbying. Regan v. Taxation with Representation of Washington Regan v. Taxation with Representation of Washington, 461 U.S. 540 (1983), was a case before the United States Supreme Court. The case involved several provisions of the Internal Revenue Code of 1954: Taxation with Representation of Washington (TWR), a non-profit corporation organized to promote certain interests in the field of federal taxation, was formed to take over the operation of two other nonprofit organizations, one of