OPINION
MYRON L. GORDON, District Judge.
The plaintiff seeks review of a determination by the Secretary of Health, Education and Welfare who denied to the plaintiff credit for income which he contends inured to him as a result of his ownership interest in a farm in Colorado.
The Department of Health, Education and Welfare conducted a hearing on the claim on October 9, 1964, at which time testimony was taken from Mr. Rausch, his wife and an accountant...
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