The Robertson decision is good for conservatives for several reasons: 1. It makes the Obamacare law easy to repeal. Since it is a tax legally now, there can be no filibuster to defeat a repeal in the Senate, so the GOP only needs 51 votes now not 60. 2. It struck down individual mandates. An individual mandate can have many kinds of penalties from house arrest to property forfeiture to jail time, but since Roberts accepted the Obama argument that this was a tax, the only 'penalty that can be assessed in this case is a fine and it can pass in the form of a tax increas for everyone that buying the insurance allows you to be exempt from. This is a huge decision in favor of individual rights. 3. This decision has made the law a plain out right tax increase, making Obama the unsurpassed record holder for tax hikes in US history, as well as for deficit creation. 4. Lastly, but most importantly, he struck down the Medicaid withdrawal for states that opt out, saying that such laws are unconstitutional and violate the Tenth Amendment. This is the by far the biggest set back to the growth of federal power since the Civil War. Now if Congress passes another law like the mandatory seat belt law which penalized a state by witholding its highway funds if they didnt make seat belts mandatory, the states can take it to court arguing that in the Obamacare decision these kind of penalties are unconstitutional. This just cut the domestic testicles from DC as a power center, and we are going to see states act much more autonomously from now on. That decision will be celebrated by all conservatives twenty years from now.