decoration decoration
Stories

GROKLAW
When you want to know more...
decoration
For layout only
Home
Archives
Site Map
Search
About Groklaw
Awards
Legal Research
Timelines
ApplevSamsung
ApplevSamsung p.2
ArchiveExplorer
Autozone
Bilski
Cases
Cast: Lawyers
Comes v. MS
Contracts/Documents
Courts
DRM
Gordon v MS
GPL
Grokdoc
HTML How To
IPI v RH
IV v. Google
Legal Docs
Lodsys
MS Litigations
MSvB&N
News Picks
Novell v. MS
Novell-MS Deal
ODF/OOXML
OOXML Appeals
OraclevGoogle
Patents
ProjectMonterey
Psystar
Quote Database
Red Hat v SCO
Salus Book
SCEA v Hotz
SCO Appeals
SCO Bankruptcy
SCO Financials
SCO Overview
SCO v IBM
SCO v Novell
SCO:Soup2Nuts
SCOsource
Sean Daly
Software Patents
Switch to Linux
Transcripts
Unix Books

Gear

Groklaw Gear

Click here to send an email to the editor of this weblog.


You won't find me on Facebook


Donate

Donate Paypal


No Legal Advice

The information on Groklaw is not intended to constitute legal advice. While Mark is a lawyer and he has asked other lawyers and law students to contribute articles, all of these articles are offered to help educate, not to provide specific legal advice. They are not your lawyers.

Here's Groklaw's comments policy.


What's New

STORIES
No new stories

COMMENTS last 48 hrs
No new comments


Sponsors

Hosting:
hosted by ibiblio

On servers donated to ibiblio by AMD.

Webmaster
when is a tax not a tax? | 212 comments | Create New Account
Comments belong to whoever posts them. Please notify us of inappropriate comments.
when is a tax not a tax?
Authored by: IANALitj on Friday, June 29 2012 @ 11:51 AM EDT
I don't think that you appreciate the subtlety of the Chief Justice's argument.

It does hinge on whether the challenged mandate is a tax or not. But in law, as
in the English language generally, the same word can mean different things in
different contexts. In this respect, the law and the English language tend to
differ from computer programs.

There are two analyses, for two contexts.

In the context of the Supreme Court's compliance with a congressional statute
(not the constitutional provision) whether the mandate is a tax within the
meaning of that statute depends on the use of the word "tax" in that
statute. The Chief Justice concluded that the challenged mandate was carefully
crafted not to be a "tax" as the word is used in that congressional
statute. You can read his reasoning in detail, and obviously not everyone will
agree.

In the context of the constitutional analysis (not the analysis of compliance
with the congressional statute) the question was whether the mandate is a tax as
that word is used in the United States Constitution (as it has been interpreted
over the years). This involved a wider-ranging historical analysis than for the
more recent congressional statute. The Chief Justice concluded that the
challenged mandate was a "tax" in the constitutional sense. You can
read his reasoning in detail, and again not everyone will agree.

[ Reply to This | Parent | # ]

Groklaw © Copyright 2003-2013 Pamela Jones.
All trademarks and copyrights on this page are owned by their respective owners.
Comments are owned by the individual posters.

PJ's articles are licensed under a Creative Commons License. ( Details )