The parties in the Affordable Care Act cases do not agree on much, but they all urge the U.S. Supreme Court to decide whether the ACA's individual mandate is constitutional. There are, however, two large hurdles that must be surmounted first: the Anti Injunction Act in Section 7421 of the Tax Code, which the U.S. Court of Appeals for the 4th Circuit (and Judge Kavanaugh of the D.C. Circuit in dissent) found applicable, and serious questions about whether the plaintiffs have standing to sue at this time.
March 05, 2012 at 12:00 AM
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