Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

تمرين 22

Earl and Kathy live on the "Big Island" of Hawaii in the town of Captain Cook. Because the altitude is high, they grow coffee plants on their property. Most of their neighbors grow coffee as well. Earl and Kathy collect the coffee from their property and that of their neighbors, and then they dry the coffee in a special building they have constructed on their land. Does this activity affect their qualification for the home exemption for Hawaii property taxes