Nix v. Hedden official state vegetable. Nix v. Hedden Nix v. Hedden, 149 U.S. 304 (1893), was a decision by the Supreme Court of the United States that, under U.S. customs regulations, the tomato should be classified as a vegetable rather than a fruit. The Court's unanimous opinion held that the Tariff Act of 1883 used the ordinary meaning of the words "fruit" and "vegetable," instead of the technical botanical meaning. John Nix founded the John Nix & Co. fruit commission in New York City in 1839. The company became one of the largest sellers of produce in New York City at the
Partnership taxation 2005 as not having a 'separate and distinct' legal personality from its members. As a result, partners are assessed to either UK corporation tax or UK income tax on their share of the profits and losses of the partnership Following the case of Memec plc v CIR [70 TC 77], HM Revenue and Customs has issued guidance as to how interests of UK tax residents in foreign partnerships should be treated for UK tax purposes. Partnership taxation in Hong Kong is the taxation of the profits or losses generated by partnership business entities. First, these profits or losses of the