In discussing the [emancipation] question, he used to liken the case to that of the boy who, when asked how many legs his calf would have if he called its tail a leg, replied, “Five,” to which the prompt response was made that calling the tail a leg would not make it a leg.
NFIB v. Sebelius: Call a mandate a tax, then impose it.
(The precedent? Roe v. Wade: Call a baby a fetus, then kill it.)