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As a car owner, there is no real tax break until they are retired and removed from your roster. The savings come from having them out of the way, no maintenance, no repairs, etc. I was never in favor of storing cars on unused sidings. I believe they should be regionally located and offered for periodic sale. These sales are usually auctions where anyone seriously interested can bid. I've seen them in large groups down some unused branch covered with kudzu. There's no way anyone could go in there without snake chaps, long sleeves, etc. Another hazard of stored cars is that they are more likely to become shelters for homeless people, some of whom are criminals, fugitives, etc. Sometimes cars are placed in sidings in anticipation of business that never develops. The cars sit there until they are depreciated and then retired. After these cars are retired, there is the problem of what to do with them. You can try to find a scrap yard that will cut them. This can all hinge on the price of scrap, how well you can trust the cutter, how far you have to move them to scrap, etc. gdc
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