Capital Gains is a cover band* in Baton Rouge, Louisiana that originated out of the E. J. Ourso College of Business of Louisiana State University, though not in any official capacity.  Two of the members are faculty of the Ourso College, one is a two-time alumnus, and four former members were either faculty members or alumni. 

As you know, cover bands are a dime a dozen.  Most are just a bunch of guys getting together and making noise.  Capital Gains tries to replicate as close as possible and within the limits of its abilities and instruments the sound the listener is used to hearing.  If it cannot do a good enough job replicating a song, it simply will not do the song.  If it did, it would just be like any other band.  Another distinction is that if you listen to a lot of cover bands, you will note that there are many songs that all bands play.  While Capital Gains might play a few of these "standards," it focuses on great songs that you know and love but rarely hear cover bands play.  For example, Capital Gains does a lot of songs from Fleetwood Mac, The Beatles, and Bryan Adams among others.  In general, Capital Gains' music would be classified as soft rock, with a few country songs thrown in for good measure.  Capital Gains plays primarily parties and social events in the Baton Rouge and surrounding area.