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
Investment Trust Companies (in liq) v HM Revenue and Customs could have rights under EU law, following "Danfoss" and "Reemtsma". There should be a direct remedy, but subject to limitation defences. These were "San Giorgio" claims, and there was no need to confine the claimant to "Francovich v Italy" damages. Investment Trust Companies (in liq) v HM Revenue and Customs Investment Trust Companies v HMRC [2012] EWHC 458 (Ch) is an English unjust enrichment law case, concerning to what extent enrichment of the defendant must be at the expense of the claimant. The Investment Trust Companies (ITC), closed end investment trusts who got investment management services from management companies, sued