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
Revenue and Customs Comrs v Holland Revenue and Customs Comrs v Holland Re Paycheck Services 3 Ltd or is a UK insolvency law and company law case, concerning misfeasance. Mr Holland set up several composite companies that paid salaries and dividends to its contractors as if they were employees and nonvoting shareholders, so as to reduce the amount of tax they paid, but not load them with the administrative burdens if they set up themselves as companies. However the tax scheme failed because the result of the share structure was that Holland was in control of them and they were associated for tax purposes, each was