Nix v. Hedden the respondent and found that the tomato should be classified under the customs regulations as a vegetable, based on the ways in which it is used, and the popular perception to this end. Justice Horace Gray, writing the opinion for the Court, stated that: Justice Gray, citing several Supreme Court cases ("Brown v. Piper," 91 U.S. 37, 42, and "Jones v. U.S.," 137 U.S. 202, 216) stated that when words have acquired no special meaning in trade or commerce, the ordinary meaning must be used by the court. In this case dictionaries cannot be admitted as evidence, but only as
European Commissioner for Economic and Financial Affairs, Taxation and Customs European Commissioner for Economic and Financial Affairs, Taxation and Customs The Commissioner for Economic and Financial Affairs, Taxation and Customs is a member of the European Commission. The current commissioner is Pierre Moscovici. Until 2014 the post was named "Commissioner for Taxation and Customs Union, Audit and Anti-Fraud" and was previously divided prior to 2010, with audit being under control of the Commissioner for Administrative Affairs. The post was abolished in 2014, when the Juncker Commission merged the post with that of the Economic and Financial Affairs portfolio. The post is responsible for the EU's customs union and taxation policy.