Edward L. Hedden Nix wished to exempt his tomato imports from a vegetable tariff included in the Tariff of 1883, as tomatoes are botanically considered fruit. In 1893, the Supreme Court ruled against Nix, stating that tomatoes were generally considered vegetables and thus should be taxed as such. Edward L. Hedden Edward Long Hedden (December 24, 1828 – February 6, 1893) was Collector of the Port of New York from 1885 to 1886. Hedden was born in 1828, in New York City, New York, to Josiah Hedden (who had studied law under Alexander Hamilton) and Elizabeth June Hedden. In 1855, he married Elizabeth
Regan v. Taxation with Representation of Washington Regan v. Taxation with Representation of Washington Regan v. Taxation with Representation of Washington, 461 U.S. 540 (1983), was a case before the United States Supreme Court. The case involved several provisions of the Internal Revenue Code of 1954: Taxation with Representation of Washington (TWR), a non-profit corporation organized to promote certain interests in the field of federal taxation, was formed to take over the operation of two other nonprofit organizations, one of which had tax-exempt status under § 501(c)(3) and the other under § 501(c)(4), applied for tax-exempt status under § 501(c)(3). The Internal Revenue Service denied the application