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
Cridland v Federal Commissioner of Taxation Cridland v Federal Commissioner of Taxation Cridland v Federal Commissioner of Taxation, was a 1977 High Court of Australia case concerning a novel tax scheme whereby some 5,000 university students became primary producers (as in farmers) for tax purposes, allowing them certain income averaging benefits. The Australian Taxation Office held this was tax avoidance, but the test case was decided in favour of the taxpayer, one of the students, Brian Cridland. In the taxonomy of tax schemes, this one was in the category of a wholly intentional tax benefit but which people other than those intended came to access. Amendments