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
Federal Commissioner of Taxation v Peabody Federal Commissioner of Taxation v Peabody Federal Commissioner of Taxation v Peabody was a 1994 High Court of Australia tax case concerning certain transactions made by the Peabody family business. The Australian Taxation Office (ATO) sought to apply the Part IVA general anti-avoidance provisions of the Income Tax Assessment Act 1936. The case was decided in favour of the taxpayer Mary Peabody, on the slightly technical grounds that there wasn't a reasonable expectation she would have received the income in question (from the family trust) in the year and under the interpretation asserted by the ATO. The significance of the