Nix v. Hedden aids to the memory and understanding of the court. Gray acknowledged that botanically, tomatoes are classified as a "fruit of the vine"; nevertheless, they are seen as vegetables because they were usually eaten as a main course instead of being eaten as a dessert. In making his decision, Justice Gray mentioned another case where it had been claimed that beans were seeds — Justice Bradley, in "Robertson v. Salomon," 130 U.S. 412, 414, similarly found that though a bean is botanically a seed, in common parlance a bean is seen as a vegetable. While on the subject, Gray clarified the
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