I was not saying that I would sell, only that many would not read the tax laws as closely as you may have.
I am keeping some powder dry for a potential buying opportunity. I love it when the calendar introduces an artificial milestone or deadline that has nothing to do with company fundamentals.
What I can observe is that other stocks I have owned that have had big runs have shown a little New Year's hangover, presumably due to people locking in gains as soon as the tax bill is further out (at least in their minds).
If I could afford to buy all of them, I would not need to buy any of them and I sure wouldn't be spending time on the message boards!