Western roll Osborn (1924), Walter Marty (1933), and Cornelius Johnson (1936). Johnson's record, (), was equaled on the same day by Dave Albritton, the first world record holder to use what we now call the straddle technique. At first, the straddle was viewed as just a variation of the Western roll, and indeed video of the 1936 Olympics shows Albritton using a conventional Western roll at lower heights. The straddle did not come to dominate the high jump until the mid-1950s, by which time it was recognized as a separate style. Walt Davis was the last Western roll jumper to hold the
Straddle loss. Then the position with the loss is closed prior to the completion of the tax year, countering the gain. When the new year for tax begins, a replacement position is created to offset the risk from the retained position. Through repeated straddling, gains can be postponed indefinitely over many years. Straddle In finance, a straddle strategy refers to two transactions that share the same security, with positions that offset one another. One holds long risk, the other short. As a result, it involves the purchase or sale of particular option derivatives that allow the holder to profit based on