Arkansas Game did not turn on the applicability of a per se takings rule.

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People have a lot of trouble meeting the real estate trade or business exception to the rule that makes real estate rental per se passive.

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Nothing wrong with royalty or professional criminals per se (except that I believe in democracy and rule of law, so there is something wrong with both, to some extent).

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Piech is adamant that Porsche, per se, is not behind Riversimple, but doesn't rule out it getting involved in the future.

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My contention is that this is about the rule of law and property rights, not taxation per se.

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They promised a decision by the end of the year (Wednesday qualifies) and specified that any proposed change would not concern the length of putters per se that is, it would not be an equipment regulation but rather a rule of golf concerning the anchored stroke itself.

WSJ: Putters Should Just Be Putters