http://www.familysecuritymatters.org/publications/detail/the-supreme-courts-declaratory-act?f=must_reads
Chief Justice of the Supreme Court, John Roberts, wrote the majority opinion upholding the alleged constitutionality of the Affordable Care Act (ACA), otherwise known as Obamacare. Obamacare will compel, under penalty of a monetary payment, all Americans to purchase health insurance. This monetary penalty was never intended by the authors of the ACA to be a revenue-raising impost. It was never intended to be a tax, either, although the Internal Revenue Service was appointed the enforcer of the law and collector of the penalty. Further, proponents of Obamacare argued that Congress had the power to enforce compliance with the law under the Commerce clause of the Constitution, which bestows on Congress the power to “regulate interstate commerce.”
Opponents of the law have argued that Congress does not have the power to force individuals to engage in such commerce. During initial arguments before the Court, the Court rebutted this argument to some extent, dismissing the Solicitor General’s position that an absence from such commerce is no excuse for not complying with the mandates of Obamacare. The “individual mandate” – or the feature of force – became the bête noir of Obamacare.
Chief Justice Roberts, however, side-stepped the whole issue and, as some commentators have observed, “rewrote” the punitive feature of the individual mandate and called it a “tax,” arguing that such a tax is not outside the bounds of Congressional power. In that single act, Chief Justice Roberts, in an act of evasion and moral cowardice, conferred upon Congress the power and authority to tax every human action and commodity.
Violating the Aristotelian law that a thing cannot be A and non-A at the same time, Roberts wrote that the punitive penalty can be treated as a tax. Worse, the Constitution can limit Congress’s powers, and expand them at the same time, as well. He did not recognize the Commerce clause argument advocating compulsory engagement in the commerce of insurance. He recognized, however, Congress’s power to enslave and destroy.