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
Revenue and Customs Commissioners v Maxwell Revenue and Customs Commissioners v Maxwell Revenue and Customs Commissioners v Maxwell [2010] EWCA Civ 1379 is a UK insolvency law case, concerning pre-pack insolvencies. HMRC argued that at a creditors’ meeting to approve a prepack insolvency for the Mercury Tax Group Ltd it should have been given £8m worth of votes, rather than £1.5m admitted by the chairman, Edward Klempka. He was an insolvency practitioner appointed by Mercury’s directors, and was attempting to effect a sale of the business to the management. They argued there were impermissible deductions for payments to employee benefit trusts and substantial loans to directors.