Last year the ultimate cool kid, Hef, showed up at the party and he obeyed those rules.

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But instead of fessing up that he had obeyed only the letter of the law, he insisted yesterday that, gee whiz, the earlier tax dodge didn't even occur to him -- an excuse that came off as legalistic and implausible.

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Like a great conductor, he assembled a vast orchestra of skilled players who obeyed him with complete fealty.

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In years past, he says, America may have needed to grow into the words, but today they must be obeyed to the letter.

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