Its a Dessert Topping, Its a Floor Wax, Its A Fine, Its NOT a Tax

"Legal arguments for Obamacare's individual mandate fail the 'Alice in Wonderland' test and the duck test. In two court challenges to the law in the past 11 days and a court hearing today on a third, the Obama administration's legal position is fading faster than the Cheshire Cat.

'The provisions of the Health Care Reform Act at issue here, for the most part, have nothing to do with the assessment or collection of taxes,' Judge Steeh ruled.

This is so important that the federal district judge in Florida, in Thursday's preliminary ruling in the second case, spent 22 pages analyzing it. If the fine is a penalty rather than a tax, Congress' power is far less extensive.

Judge Roger Vinson noted Congress repeatedly called the fine a 'penalty,' explicitly changing its description from a 'tax' that earlier versions of the bill assessed by name. Citing Alice's admonition to Humpty Dumpty that words can't 'mean so many different things' as Humpty intended, Judge Vinson concluded, 'Congress should not be permitted to secure and cast politically difficult votes on controversial legislation by deliberately calling something one thing ... [only to] argue in court that Congress really meant something else entirely.'

Judge Vinson explained that no matter what Congress called it, the assessment was designed to act as a punishment, not a revenue measure. Hence, it's not a tax.

His 22-page analysis is an exposition of the logic that if something is called a duck, acts like a duck and quacks like a duck, it's a duck -- and the same goes for a penalty. The tax issue is vital because it's the Obama administration's fallback position if it loses on the first and biggest dispute, which is whether Congress has the power under the Commerce Clause not only to regulate commerce, but to force individuals to engage in specific commerce."

--The Washington Times