Example: the dots in Ex 4, p. 16 were connected by a smooth, monotonic (that is, decreasing) curve. It's simple, and consistent with the data.
Regressing ulcers on income, i.e.
U=mI+b,
and regressing income on ulcers, i.e.
I=nU+c
do not give
"equivalent" results. If you solve U=mI+b for I as a
function of U, you do not get I=nU+c!
Upshot: it really does matter which variable is treated as dependent, and which as independent.
Those unfamiliar with their calculators may want to follow along in section 1.4; check to see if you can reproduce the plots.
There's a refresher in Appendix D.