1. 12 But this is hair-splitting as an art form.

2. Voters with a penchant for hair splitting might have rejected the warnings as the unfounded contentions of the Prop. 140 opponents.

3. The linguistic hair-splitting continues with a statement in the reply brief, whinging that TEI erred in suggesting that revenue rulings are not "officially" published and then Averring that such rulings are "formally" published in the Internal Revenue Bulletin.