The taxpayer in the case of Stout v. Commissioner, TC Memo 2015-133 was looking to obtain capital gain tax treatment for the payment he received for the stock incentive units (SIUs) he held in his employer at the time the employer was acquired by another entity.  But it turns out that the fact that SIUs are similar to rights in the stock won’t qualify the taxpayer for capital gain treatment—unlike a game of horseshoes, here close is simply not good enough.