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
Commissioner v. Duberstein for taxation purposes was the same as "gift" in common law terms. "Duberstein" at 285. The Court also rejected the premise that there is a bright line as to what constitutes a gift for taxation purposes. "Id" at 287. Instead, when determining whether something is a gift for taxation purposes, the critical consideration is the transferor's intention. "Duberstein" at 285-286 (citing "Bogardus v. Commissioner", ). This is a question of fact that must be determined on a "case-by-case basis". "Duberstein" at 290. The body that levies the tax must conduct an objective inquiry that looks to "the mainsprings of human