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
Realization (tax) Realization (tax) Realization, for U.S. Federal income tax purposes, is a requirement in determining what must be included as income subject to taxation. It should not be confused with the separate concept of Recognition (tax). Realization is a trigger for calculating income taxation. It is one of the three principles for defining income under the seminal case in this area of tax law, "Commissioner v. Glenshaw Glass Co." In that case, the Supreme Court determined that income generally means "undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion." It is also discussed in "Helvering v.