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Accordingly, we find that petitioner held the remaining 43-�
acres as his residence and not for investment. Residential
purposes may include appreciating nature, living in open spaces,
hiking, horseback riding, and enjoying unobstructed views of the
countryside. In fact, this is quite common in the Western
portion of our country, as in Clayton, California, where land is
more plentiful. Nothing in section 1034 prohibits us from
finding that such use constitutes "significant use" for
residential purposes. Accordingly, we find that petitioner has
met his burden of proving that he used the remaining 43-� acres
of the Clayton property as his residence.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011