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
Partnership taxation 2005 as not having a 'separate and distinct' legal personality from its members. As a result, partners are assessed to either UK corporation tax or UK income tax on their share of the profits and losses of the partnership Following the case of Memec plc v CIR [70 TC 77], HM Revenue and Customs has issued guidance as to how interests of UK tax residents in foreign partnerships should be treated for UK tax purposes. Partnership taxation in Hong Kong is the taxation of the profits or losses generated by partnership business entities. First, these profits or losses of the