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
Slutzkin v Federal Commissioner of Taxation or the last, nor even the biggest example of such transactions. The tax landscape has changed considerably since these times. The anti-avoidance provisions of Part IVA are much broader and specifically apply against dividend stripping of the kind Cadiz used. Capital gains tax would apply to Slutzkin's proceeds too. Slutzkin v Federal Commissioner of Taxation Slutzkin v Federal Commissioner Of Taxation, was a High Court of Australia case concerning the tax position of company owners who sold to a dividend stripping operation. The Australian Taxation Office (ATO) claimed the proceeds should be treated as dividends, but the Court held they