Partisanship v. Law | Chief Justice Roberts versus Right Wing Ideologues
I have seen posts, by right wing ideologues, all over the world wide web accusing Chief Justice Roberts of choosing the
other side. This is odd since most people understand the Courts' Justices are sworn to uphold law, not partisan sides. Justices owe NO allegiance to any person, any party, or to any ideology.
What does the right in America desire? Partisan hacks on the federal bench? It seems so. So much for talk of principles and support for the US Constitution. What about the American flag and all it stands for? How can any honest and decent right winger ever fly the American flag without betraying their hypocrisy?
There are more than a few reasonable, rational, and respected conservatives on this message board, and they know who they are. How do they feel about their compatriots? About not only their expected meltdown, but of the high profile public exposure of their contempt for over 200 years of American values and traditions?
with respect and sadness for all the true conservatives here at USMB

Dante
note: GOP Senator Tom Coburn has said "We have said it was a tax all along." So why are right wing ideologues and the GOP upset at the Court agreeing with them?
1) It is a tax. But that's not for the Court to declare when the Legislative Branch, after due deliberation, chose to label it a "penalty."
2) But even if the judicial activism involved in that re-packaging were legitimately a part of the SCOTUS' job description, the legal "reasoning" that followed was a clusterfuck and fundamentally dishonest. It's not a penalty, it's a tax, he said. Ok. Let's say that's correct. Then why isn't it the KIND of tax that requires apportionment? He said it wasn't but his "explanation" for why it's some "other" kind of tax is hard to find.
1) The Court wrote: "The present challenge seeks to restrain the collection of the shared responsibility payment from those who do not comply with the individual mandate. But Congress did not intend the payment to be treated as a 'tax' for purposes of the Anti-Injunction Act. The Affordable Care Act describes the payment as a 'penalty,' not a 'tax.' That label cannot control whether the payment is a tax for purposes of the Constitution, but it does determine the application of the Anti-Injunction Act. The Anti-Injunction Act therefore does not bar this suit."
2) pages 18 -19 of the pdf file (page 12 -13 of decision): Amicus argues that even though Congress did not label the shared responsibility payment a tax, we should treat it as such under the Anti-Injunction Act because it functions like a tax. It is true that Congress cannot change whether an exaction is a tax or a penalty for
constitutional purposes simply by describing it as one or the other. Congress may not, for example, expand its power under the Taxing Clause, or escape the Double Jeopardy Clause's constraint on criminal sanctions, by labeling a severe financial punishment a 'tax.' [
see Bailey v. Drexel Furniture Co.; Department of Mont. v. Kurth Ranch]
The Anti-Injunction Act and the Affordable Care Act, however, are creatures of Congress's own creation. How they relate to each other is up to Congress, and the best evidence of Congress's intent is the statutory text. We have thus applied the Anti-Injunction Act to statutorily described 'taxes' even where that label was inaccurate. See
Bailey v. George, 259 U. S. 16 (1922) (Anti-Injunction act applies to 'Child Labor Tax' struck down as exceeding Congress's taxing power in Drexel Furniture).
Congress can, of course, describe something as a penalty but direct that it nonetheless be treated as a tax for purposes of the Anti-Injunction act. For example,
26 U. S. C. section 6671(a) provides that
"any reference in this title to 'tax' imposed by this title shall be deemed also to refer to the penalties and liabilities provided by" subchapter 68B are thus treated as taxes under Title 26, shall also be 'deemed' to apply to the individual mandate.
Amicus attempts to show that Congress did render the Anti-Injunction Act applicable to the individual mandate, albeit by a more circuitous route. Section 5000A(g)(1) specifies that the penalty for not complying with the mandate "shall be assessed and collected in the same manner as an assessable penalty under subchapter B of chapter 68." Assessable penalties in subchapter 68B, in turn, "shall be assessed and collected in the same manner as taxes," section 6671(a). According to
amicus, by directing that the penalty be "assessed and collected in the same manner as taxes," section 5000A(g)(1) made the Anti-Injunction Act applicable to this penalty.
The Government disagrees. It argues that section 5000A(g) is a directive only to the Secretary of the Treasury to use the same "methodology and procedures" to collect the penalty that he uses to collect taxes. Brief for United States 32-33 (quoting Seven-Sky, 661 F. 3d, at 11).
We think the Government has the better reading....
--- so liability, where do you disagree and why? --------------------- 