Tariff of 1883 tariff without having to involve himself in a congressional battle over the issue. The law exempts fruit but not vegetables, causing tomato importers to file sue claiming that tomatoes are a fruit, resulting in the unanimous U.S. Supreme Court decision in "Nix v. Hedden" (May 10, 1893) that tomatoes are to be considered a vegetable for purposes of this tariff. Tariff of 1883 In United States tax law history, the Tariff of 1883 (signed into law on March 3, 1883), also known as the Mongrel Tariff Act by its critics, reduced high tariff rates only marginally, and left in place
Realization (tax) Realization (tax) Realization, for U.S. Federal income tax purposes, is a requirement in determining what must be included as income subject to taxation. It should not be confused with the separate concept of Recognition (tax). Realization is a trigger for calculating income taxation. It is one of the three principles for defining income under the seminal case in this area of tax law, "Commissioner v. Glenshaw Glass Co." In that case, the Supreme Court determined that income generally means "undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion." It is also discussed in "Helvering v.