Tomato avocados, and squashes of all kinds (such as zucchini and pumpkins) are all botanically fruit, yet cooked as vegetables. This has led to legal dispute in the United States. In 1887, U.S. tariff laws that imposed a duty on vegetables, but not on fruit, caused the tomato's status to become a matter of legal importance. The U.S. Supreme Court settled this controversy on May 10, 1893, by declaring that the tomato is a vegetable, based on the popular definition that classifies vegetables by use—they are generally served with dinner and not dessert ("Nix v. Hedden" (149 U.S. 304)). The holding
Cridland v Federal Commissioner of Taxation in section 157. As from 1 July 1978 there are now two further requirements, These requirements act to prevent a similar broad-based scheme today, but don't deny income averaging benefits to farming families operating their business through a trust. (Trusts as an ownership structure have some advantages for ongoing family businesses and are and were quite often used in farming.) Cridland v Federal Commissioner of Taxation Cridland v Federal Commissioner of Taxation, was a 1977 High Court of Australia case concerning a novel tax scheme whereby some 5,000 university students became primary producers (as in farmers) for tax purposes, allowing