Nix v. Hedden one of the first companies to ship produce from Virginia, Florida, and Bermuda to New York. In 1883, President Chester A. Arthur signed the Tariff Act of March 3, 1883, requiring a tax to be paid on imported vegetables, but not fruit. The John Nix & Co. company filed a suit against Edward L. Hedden, Collector of the Port of New York, to recover back duties paid under protest. They argued against the tariff by pointing out that, botanically, a tomato is a fruit due to its seed-bearing structure growing from the flowering part of a plant. At the trial,
Investment Trust Companies (in liq) v HM Revenue and Customs could have rights under EU law, following "Danfoss" and "Reemtsma". There should be a direct remedy, but subject to limitation defences. These were "San Giorgio" claims, and there was no need to confine the claimant to "Francovich v Italy" damages. Investment Trust Companies (in liq) v HM Revenue and Customs Investment Trust Companies v HMRC [2012] EWHC 458 (Ch) is an English unjust enrichment law case, concerning to what extent enrichment of the defendant must be at the expense of the claimant. The Investment Trust Companies (ITC), closed end investment trusts who got investment management services from management companies, sued