WYCHE, Chief Judge.
The facts in this case have been stipulated and are hereby adopted as the Findings of Fact of this Court.
Plaintiffs purchased a farm in December, 1956, and in the years 1957, and 1958, expended sums of money in establishing Coastal Bermuda Grass thereon, which sums the Commissioner disallowed as a deduction under Section 175 of the Internal Revenue Code of 1954, 26 U.S. C.A. § 175, as amended.
All requirements of Section 175...
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