McKelvey v. Commissioner

MEMORANDUM **

Robert McKelvey appeals the Tax Court’s ruling that he is not entitled to deduct various expenses relating to the development of his tree farm. We agree with the Tax Court that the claimed deductions are “start-up expenses” that are not immediately deductible. Accordingly we affirm.

DISCUSSION

In a preliminary matter, we agree with the Commissioner that McKelvey’s notice of appeal is timely. A misdirected notice of appeal may be deemed timely by application of 28 U.S.C. § 1631, authorizing “federal courts to transfer appeals in civil matters in order to cure a lack of subject…