The judge said Stewart had not been a passive onlooker, but "an active participant in the double murders, " albeit to a lesser extent than Colin Howell.
He believed that the federal government was not just a passive repository of good practice, but an active promoter of constitutional rights against narrow and backward provincialism.
Both passive and active ETFs attempt to minimize shareholders costs, but actively managed ETFs might not be as tax efficient as ETFs that track indexes due to increased turnover.
It is actually a little easier for C corporations, which generally do not have to worry about at-risk and the passive activity loss rules, but the Third Circuit is cutting Pitnery Bowes off before they even get there.