In 1996, WHC hit a high of $45 earning 37 cents. In 1997, WHC hit a high of $36 earning 52 cents. In 1998, WHC hit a high of $30 earning 97 cents. In 1999, WHC hit a high of $29 earning $1.00. In 2000, WHC hit a high of $11 earning 92 cents. In 2001, WHC hit a high of $16 earning 91 cents. In 2002, WHC projected to earning $1.02. Highest earnings yet it sits at about $16. I don't think this is a good stock to short. But, if you want to??
I wouldn't advise shorting the stock here, I would suggest that the tightness in tax income indicates the growth period is over. The technicals will tell you if it's time to short. Might be a value stock, but I wouldn't count on it. REITs look alot better for that and they're building more beds too. Really, REITs are like a bond in that they pay big, but they are an inflation hedge too. If deflation strikes, both categories will suffer.
Watch out for the REITs. I am a lot older than you - been there, done that, was hurt badly. Today's market has everyone looking for income. That is when investors tend to "reach" for what seems to be a "promised" yield. Amazing how those REIT yields can disappear! Good luck.