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
Realization (tax) Realization (tax) Realization, for U.S. Federal income tax purposes, is a requirement in determining what must be included as income subject to taxation. It should not be confused with the separate concept of Recognition (tax). Realization is a trigger for calculating income taxation. It is one of the three principles for defining income under the seminal case in this area of tax law, "Commissioner v. Glenshaw Glass Co." In that case, the Supreme Court determined that income generally means "undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion." It is also discussed in "Helvering v.