The Court did NOT explicitly indicate whether or not it would qualify as Section 195 start-up costs.

We are finally starting to see indications of some deals in the Smokies. 

I could not find any indication this is law, and I'm still finding recently-written articles about what to do when your HELOC balloon payment comes due. https://www.lendingtree.com/ho...

This combination of affordability, economic stability, and location makes Parma compelling in my research.Taking a deeper dive into the rental market here, I thought this could be a unique investment opportunity because, despite a seemingly low occupancy rate of 23.90%, the rising rental rates highlight a robust demand for single-family homes (SFH), presenting a lucrative avenue for investors like us.The Key Growth Indicator: A significant uptick in SFH building permits during 2022 and 2023 screams a burgeoning market ripe for investment.Property Highlight: Zooming into the zipcode 44134, let's examine a promising investment with this single-family home.3104 Liggett Dr, Parma, OH 44134 On this property, I calculate an ARV estimated between $107,000 and $115,000.

Another indicator of a successful GP is the quality of their investor relations department.

The fact that a tenant is complaining online might be an indication the property manager dealt with them properly so be sure to ask the manager for their side of the story.7.

As indicated different market.   

Has there been any county meetings/minutes that would indicate this?

Clair and I very much agree with what @David Krulac indicated.

I don't know where you are located, but the national averages indicate you should be cash flowing.