Hey Mike I wasn't referring to tax law change, I believe folks that have capital gains are offsetting those by selling losers such as Skul. They probably feel like they have plenty of time to get back in before any news-earnings. I believe you have to wait 30 days to repurchase for wash rules.
The stock is still being shorted, I confirmed with my Broker. I suspect that the shares are needed to cover NAKED SHORTING. The premium is 30% + still for loaned shares. Tax advantage is NEXT YEAR as the tax rate will likely increase. IMO