Nix v. Hedden Nix v. Hedden Nix v. Hedden, 149 U.S. 304 (1893), was a decision by the Supreme Court of the United States that, under U.S. customs regulations, the tomato should be classified as a vegetable rather than a fruit. The Court's unanimous opinion held that the Tariff Act of 1883 used the ordinary meaning of the words "fruit" and "vegetable," instead of the technical botanical meaning. John Nix founded the John Nix & Co. fruit commission in New York City in 1839. The company became one of the largest sellers of produce in New York City at the time, and was
Baxter v Commissioners of Taxation (NSW) Having been appointed to the High Court along with Isaacs J in 1906, Higgins J set out his dissenting views in "Baxter v Commissioners of Taxation (NSW)" that: It is true that I have held, and still hold, a strong opinion with regard to the judgment of Marshall CJ in McCulloch v Maryland – the judgment on which Deakin v Webb was based – although I utter the opinion with a feeling that it will be regarded by some as almost blasphemy. I regard it as being the utterance rather of the statesman than of the lawyer. The judgment in