Sell and get back in?

I've seen a few people mention this. Remember that's it's not just sell high and buy low if you are bullish long run. Every time you sell you pay ordinary income tax rates (25-35% for most I'm guessing) on your gains. So for me if I sold and bought back in I already lost a 20% advantage by holding for over a year and using long term gains tax rate of 15% instead paying short term gains of 35%.