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
Investment Trust Companies (in liq) v HM Revenue and Customs could have rights under EU law, following "Danfoss" and "Reemtsma". There should be a direct remedy, but subject to limitation defences. These were "San Giorgio" claims, and there was no need to confine the claimant to "Francovich v Italy" damages. Investment Trust Companies (in liq) v HM Revenue and Customs Investment Trust Companies v HMRC [2012] EWHC 458 (Ch) is an English unjust enrichment law case, concerning to what extent enrichment of the defendant must be at the expense of the claimant. The Investment Trust Companies (ITC), closed end investment trusts who got investment management services from management companies, sued