Interesting test...  If Howard wins, the flood gates swing wide...  It appears the blog itself is an empty shell..
(Via 12:36)

A hockey blogger fights to write off his losses. Howard Berger, who started his own website in 2011 after losing a 23-year gig as the Leafs radio reporter for the Fan 590, is currently battling with the Canada Revenue Agency over whether the $60,000 that he spent to cover the team qualifies as a legitimate expense. The ongoing dispute concerns whether his lack of a genuine business plan (beyond hoping to attract readers) could qualify the blog as an actual business.

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