Vegetable of a flowering plant. This is considerably different from the word's culinary meaning. While peaches, plums, and oranges are "fruit" in both senses, many items commonly called "vegetables", such as eggplants, bell peppers, and tomatoes, are botanically fruits. The question of whether the tomato is a fruit or a vegetable found its way into the United States Supreme Court in 1893. The court ruled unanimously in "Nix v. Hedden" that a tomato is correctly identified as, and thus taxed as, a vegetable, for the purposes of the Tariff of 1883 on imported produce. The court did acknowledge, however, that, botanically
Federal Commissioner of Taxation v Peabody Federal Commissioner of Taxation v Peabody Federal Commissioner of Taxation v Peabody was a 1994 High Court of Australia tax case concerning certain transactions made by the Peabody family business. The Australian Taxation Office (ATO) sought to apply the Part IVA general anti-avoidance provisions of the Income Tax Assessment Act 1936. The case was decided in favour of the taxpayer Mary Peabody, on the slightly technical grounds that there wasn't a reasonable expectation she would have received the income in question (from the family trust) in the year and under the interpretation asserted by the ATO. The significance of the