Court Denies Tax Loss Claim: Same Premises for Buyer and Seller Not Justified as "Ease of Business.

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....Bogus loss - when ultimate buyer and the seller operate from the same premises, why is the assessee roped in every time, and every time that happens, assessee incurs a loss - the “ease of business” for every connected party operating from the same premises is too vague an explanation to merit judicial approval - loss not allowable....