Simmons v. Dept. of Revenue, No. TC-MD 110834D, 2012 Ore. Tax LEXIS 38 (Ore. Tax Magistrate Div. Jan. 31, 2012)

(plaintiff claimed an income tax deduction for the costs of installing meteorological tower; tower installed to determine if adequate wind resources on plaintiff’s site to start new wind farm business, which proved site not feasible; deductions not allowable as business expenses to investigate new trade or business ; not deductible start-up costs because no actual trade or business resulted).

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