Pick any example where the appropriate parties are appropriately punished and you'll see a bunch of related people who are worse off because of the punishment. (sbnation.com)
A related party or related person transaction refers to business done between the company and a person or entity that enjoys a special relationship. (businessjournalism.org)
A loss on the sale or exchange of property between related persons is not deductible. (money.stackexchange.com)