BRORBY, Circuit Judge.
Associated Wholesale Grocers, Inc. and its wholly-owned subsidiary, Super Market Developers, Inc. (collectively, "taxpayer"), appeal the district court's order denying their motion for summary judgment and granting summary judgment in favor of the Internal Revenue Service ("IRS"). Taxpayer seeks to recognize a business loss and claim a refund of federal income taxes. See Associated Wholesale Grocers, Inc. v. United States,
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