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
Mullens v Federal Commissioner of Taxation them just across the dividend record date. General anti-avoidance provisions didn't apply, because both parties' taxable incomes increased. A holding period rule of the kind alluded to by Barwick and Stephen above had to be instituted. Mullens v Federal Commissioner of Taxation Mullens v Federal Commissioner of Taxation, was a 1976 High Court of Australia tax case concerning arrangements where stockbrokers Mullens & Co accessed tax deductions for monies subscribed to a petroleum exploration company. The Australian Taxation Office held the scheme was tax avoidance, but the court found for the taxpayer. In the taxonomy of tax schemes, this was