CSMG Technologies, Inc (fka CTGI)

[Double Paradox]

I'm a bit confused by this tax selling scenario. Wouldn't the seller have "tax free" profit up until the price he originally bought the shares anyway? Aftr that, he would end up paying taxes whether he had bought and resold or not. While the mechanics of how the tax laws work, wouldn't the end result be the same with the increased risk (however unlikely) that share price would climb during the 30 day waiting period? I guess the upside potentia is that the price could go down during the 30 days and the seller could then repurchase at a lower price without be subject to the wash-rule.

Maybe I'm not understaning the whole picture here.