Changes

Professor Barnett then explained that in ''Bailey v. Drexel Furniture'' (1922), "the Supreme Court struck down such a penalty saying, 'there comes a time in the extension of the penalizing features of the so-called tax when it loses its character as such and becomes a mere penalty with the characteristics of regulation and punishment.'"  A subsequent Supreme Court decision, ''U.S. v. Kahriger'' (1953), upheld a punitive tax on gambling based on an express statement in the law that Congress was exercising its power to tax.  No such statement exists in ObamaCare.  ''See also Sonzinsky v. U.S.'' (1937) ("Inquiry into the hidden motives which may move Congress to exercise a power constitutionally conferred upon it is beyond the competency of courts.").  Professor Barnett noted that the penalty is not enforced as a tax in a customary manner, providing further evidence that ObamaCare is based on the Commerce Clause and not on any taxing authority.

Professor Barnett then explained that in ''Bailey v. Drexel Furniture'' (1922), "the Supreme Court struck down such a penalty saying, 'there comes a time in the extension of the penalizing features of the so-called tax when it loses its character as such and becomes a mere penalty with the characteristics of regulation and punishment.'"  A subsequent Supreme Court decision, ''U.S. v. Kahriger'' (1953), upheld a punitive tax on gambling based on an express statement in the law that Congress was exercising its power to tax.  No such statement exists in ObamaCare.  ''See also Sonzinsky v. U.S.'' (1937) ("Inquiry into the hidden motives which may move Congress to exercise a power constitutionally conferred upon it is beyond the competency of courts.").  Professor Barnett noted that the penalty is not enforced as a tax in a customary manner, providing further evidence that ObamaCare is based on the Commerce Clause and not on any taxing authority.

It has also been pointed out that because the penalty applies to inactivity, it is beyond the powers authorized by the [[Sixteenth Amendment]] anyway.

It has also been asserted that because the penalty applies to inactivity, it is beyond the powers authorized by the [[Sixteenth Amendment]] anyway.

==History of Mandatory Coverage==

==History of Mandatory Coverage==