I think you better think b4 u call someone stupid. pre 12/31 tax selling is for selling losing shares to offset or ameliorate winning shares or profit. 4/15 selling is to generate cash to pay for actual tax due for capital gains from winning trades. I actually did this and so many others because we made a ton of money in 2013. I had to sell some stocks to pay for my tax liabilities because of capital gains. Say sorry.