Found a nice potential bonsai tree at a local Walmart posing as small Christmas tree a few days ago. It's nice to get something with potential and not have to pay the bonsai tax.
The base of the Trunk starts off at about 1.5 in at the soil level and then has a nice natural taper to about an inch around 6 in up the trunk.
The tree was nice and health and unlike many that are quickly sold during the holidays, was kept outside in the sun fully acclimated to outdoor weather and watered regularly.
Haven't done anything to it yet, will allow it to further adapt to it's new location and in the early spring probably try to find the root flare and reduce the base first (and maybe see how much bonsai soil I can get around it without removing too much of the root ball, following the rule of thirds).