I understand your logic but I think that there is a stipulation that you cannot rebuy the stock within a specified period and still claim the tax loss. Ask around on the NOT board, they have a larger following and some are very tax savy and knowledgable.

Of all the RoF stocks, this is the one that has a near term future. I am in the same boat and am looking for an exit point with SPQ that can handle my volume without cratering the price. I intend to immediately buy UC with the proceeds