The Toplitz v. Hedden case in 1892 was a dispute over import duties on oranges. The plaintiff, importer Samuel Toplitz, argued that the oranges he imported were not subject to duty because they were "green and unfit for consumption." According to him, these green oranges should be classified as "other fruit" which would exempt them from taxation under the Tariff Act of March 3rd, 1883. However, Edward Hedden (the Collector of Customs at Port New York) disagreed and imposed a tax on the imported goods. This led to litigation where both parties sought clarification from the Supreme Court regarding how 'fruit' is defined within this context. The Supreme Court ruled in favor of Hedden stating that even though botanically an orange may still be considered a fruit regardless of its color or ripeness level; however for tariff purposes it must meet certain criteria such as being fit for immediate consumption or use - hence taxable under existing laws irrespective of their state when imported.

The dissenting opinion in the Toplitz v. Hedden case is not available or was not recorded. The Supreme Court's decision, however, was unanimous and therefore did not include a dissenting opinion. In this 1892 case, the court ruled that under U.S tariff laws at the time, tomatoes should be classified as vegetables rather than fruits for taxation purposes despite their botanical classification as a fruit. This ruling followed similar decisions made by the court regarding other produce items such as beans and cucumbers.