Nix v. Hedden status of the cucumber, squash, pea, and bean. "Nix" has been cited in three Supreme Court decisions as a precedent for court interpretation of common meanings, especially dictionary definitions. ("Sonn v. Maggone," ; "Saltonstall v. Wiebusch & Hilger," ; and "Cadwalader v. Zeh," ). Additionally, in "JSG Trading Corp. v. Tray-Wrap, Inc.," 917 F.2d 75 (2d Cir. 1990), a case unrelated to "Nix" aside from the shared focus on tomatoes, a judge wrote the following paragraph citing the case: In 2005, supporters in the New Jersey legislature cited "Nix" as a basis for a bill designating the tomato as the
Realization (tax) Realization (tax) Realization, for U.S. Federal income tax purposes, is a requirement in determining what must be included as income subject to taxation. It should not be confused with the separate concept of Recognition (tax). Realization is a trigger for calculating income taxation. It is one of the three principles for defining income under the seminal case in this area of tax law, "Commissioner v. Glenshaw Glass Co." In that case, the Supreme Court determined that income generally means "undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion." It is also discussed in "Helvering v.