Nix v. Hedden aids to the memory and understanding of the court. Gray acknowledged that botanically, tomatoes are classified as a "fruit of the vine"; nevertheless, they are seen as vegetables because they were usually eaten as a main course instead of being eaten as a dessert. In making his decision, Justice Gray mentioned another case where it had been claimed that beans were seeds — Justice Bradley, in "Robertson v. Salomon," 130 U.S. 412, 414, similarly found that though a bean is botanically a seed, in common parlance a bean is seen as a vegetable. While on the subject, Gray clarified the
Alderson v. Commissioner holding is reversed. (Note: The court did not discuss whether the properties were in fact like-kind because the point was never refuted by the Tax Court). The court held that because the properties were indeed exchanged, they are subject to nonrecognition of gain under § 1031. First, the court used the case of "Commissioner v. Court Holding Co." There, it was determined that for tax purposes: The incidence taxation depends upon the substance of a transaction. The tax consequences which arise from gains from a sale of property are not finally to be determined solely by the means employed to