Vegetable of a flowering plant. This is considerably different from the word's culinary meaning. While peaches, plums, and oranges are "fruit" in both senses, many items commonly called "vegetables", such as eggplants, bell peppers, and tomatoes, are botanically fruits. The question of whether the tomato is a fruit or a vegetable found its way into the United States Supreme Court in 1893. The court ruled unanimously in "Nix v. Hedden" that a tomato is correctly identified as, and thus taxed as, a vegetable, for the purposes of the Tariff of 1883 on imported produce. The court did acknowledge, however, that, botanically
Revenue and Customs Commissioners v Maxwell Revenue and Customs Commissioners v Maxwell Revenue and Customs Commissioners v Maxwell [2010] EWCA Civ 1379 is a UK insolvency law case, concerning pre-pack insolvencies. HMRC argued that at a creditors’ meeting to approve a prepack insolvency for the Mercury Tax Group Ltd it should have been given £8m worth of votes, rather than £1.5m admitted by the chairman, Edward Klempka. He was an insolvency practitioner appointed by Mercury’s directors, and was attempting to effect a sale of the business to the management. They argued there were impermissible deductions for payments to employee benefit trusts and substantial loans to directors.