Supreme Court, Affordable Care Act: does the Anti-Injunction Act stop a mandate ruling until 2015?

The Court will hear 90 minutes of argument on the issue this morning. The question comes before the Court not on the urging of any party, but rather against whom such tax was assessed. 26 U.S.C. § 7421(a) (emphasis added). The Supreme Court has repeatedly held that the Act bars pre-enforcement challenges to tax laws. The Court has interpr...

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