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
Regan v. Taxation with Representation of Washington under § 501(c)(4), only to be separately incorporated and to keep records adequate to show that the tax deductible contributions were not used to pay for lobbying. 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