| http://www.w3.org/ns/prov#value | - The court found the Arnegards did not meet their burden of establishing their residence is tax exempt because they failed to show that passive income should not be included in determining nonfarm income under the statute, that their farm income was one-half of their total income, and that their nonfarm income was less than $40,000.[??10] The interpretation of a statute is a question of law, which
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