Vegetable of a flowering plant. This is considerably different from the word's culinary meaning. While peaches, plums, and oranges are "fruit" in both senses, many items commonly called "vegetables", such as eggplants, bell peppers, and tomatoes, are botanically fruits. The question of whether the tomato is a fruit or a vegetable found its way into the United States Supreme Court in 1893. The court ruled unanimously in "Nix v. Hedden" that a tomato is correctly identified as, and thus taxed as, a vegetable, for the purposes of the Tariff of 1883 on imported produce. The court did acknowledge, however, that, botanically
Deputy Federal Commissioner of Taxation (NSW) v W R Moran Pty Ltd Deputy Federal Commissioner of Taxation (NSW) v W R Moran Pty Ltd Deputy Federal Commissioner of Taxation (NSW) v W R Moran Pty Ltd (1939) 61 CLR 735 is a High Court of Australia case that deals with whether section 96 is limited by section 99, which prevents Commonwealth laws discriminating between States. In this case, the Commonwealth imposed a tax on flour millers, but reimbursed the States based on their production of wheat in order to reimburse the flour millers by 90% of their taxes. The problem is that Tasmania, while milling flour, does not produce wheat. The majority