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
Mullens v Federal Commissioner of Taxation them just across the dividend record date. General anti-avoidance provisions didn't apply, because both parties' taxable incomes increased. A holding period rule of the kind alluded to by Barwick and Stephen above had to be instituted. Mullens v Federal Commissioner of Taxation Mullens v Federal Commissioner of Taxation, was a 1976 High Court of Australia tax case concerning arrangements where stockbrokers Mullens & Co accessed tax deductions for monies subscribed to a petroleum exploration company. The Australian Taxation Office held the scheme was tax avoidance, but the court found for the taxpayer. In the taxonomy of tax schemes, this was