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
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