Nix v. Hedden the respondent and found that the tomato should be classified under the customs regulations as a vegetable, based on the ways in which it is used, and the popular perception to this end. Justice Horace Gray, writing the opinion for the Court, stated that: Justice Gray, citing several Supreme Court cases ("Brown v. Piper," 91 U.S. 37, 42, and "Jones v. U.S.," 137 U.S. 202, 216) stated that when words have acquired no special meaning in trade or commerce, the ordinary meaning must be used by the court. In this case dictionaries cannot be admitted as evidence, but only as
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