[quote=SK in CV]
The court applied two different tests to determine whether the penalty is a tax under two different powers. It is not a tax for the purposes of the Anti-Injunction act, and is a tax under the taxing powers of congress.
In the same ruling, it was judged to be both a tax and not a tax.[/quote]
Yeah, I caught that, too. I wasn’t quite sure what to make of that.
