chevron-down Created with Sketch Beta.

Vol. 32 No. 1 - Fall 2012


Tax Link Live

Section Meetings Calendar

From the Chair


Aftermath of NFIB v. Sebelius

It’s Not a Tax (Statutorily), but It Is a Tax (Constitutionally)

On June 28, 2012, the Supreme Court handed down its decision on the validity of the individual mandate, a key portion of so-called ObamaCare. National Federation of Independent Business v. Sebelius (NFIB), 132 S. Ct. 2566. The sharply divided Court held that, constitutionally, Congress does not have authority to compel persons to purchase medical insurance but does have authority to impose a non-coercive tax on persons who choose not to purchase such insurance. ...

Opinion Point

Points to Remember

Opinion Point

Book Review

Boxscore & CLE Calendar