Document Type
Student Comment/Note
Recommended Citation
Albert B. Kerkhove,
The Definitioin of Farmer Under the Treasury Regulations to the Internal Revenue Code of 1954: Hi-Plains v. Commissioner of Internal Revenue,
20
S.D. L. Rev.
671
(1975).
Available at:
https://red.library.usd.edu/sdlrev/vol20/iss3/13
COinS