shorts everyone keeps talking about shorts but the main short position on legacy has to do with a tax arbitrage thing which i understand very little about but what i do take away from it is that for every share shorted a long position is taken also with the same firm. They do this so they can somehow side step capital gains taxes on other parts of thier portfolio. It almost borders on tax evasion. I think as long as there is no divi then we will always see a huge short position on this stock for tax purposes no matter how high it gets. There are other stocks this same thing is done with and the main requirement is that there is no divi.