Quick turnaround...

A restaurant near my house opened about 2 months ago...it closed last night, and the FOR SALE sign was up. I know that the economy is terrible right now, but this is the second time this place has (1) remodeled (2) reopened and (3) closed in just 2 years. I find it quite unusual and wonder if they are using the whole situation as a tax write-off... Hmmm....