http://online.wsj.com/article/SB10001424127887324705104578151164101375482.html?mod=hp_opinion
This piece by attorneys David Rivkin and Lee Case of Baker & Hostetler argues that by defining the individual mandate as a tax, SCOTUS has opened up an alternative ground for challenging the ACA. Specifically, they argue that if the mandate is an indirect tax, the Constitution's Uniformity Clause" (Article I, Section 8, Clause 1) requires the tax to "be uniform throughout the United States," which it would not be under the ACA.
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