Tag Archives: Seven-Sky v. Holder

Roberts Turns Kavanaugh’s Taxing Power Hypo Into a Holding

In his dissent in Seven-Sky v. Holder, Judge Kavanaugh opined that the Affordable Care Act’s “shared responsibility payment” is a tax, and that it is therefore subject to the Anti-Injunction Act, which deprives the court of pre-enforcement jurisdiction over “any tax.” A majority of the Supreme Court (Chief Justice Roberts, joined by Justices Ginsburg, Breyer, Sotomayor, and Kagan) agreed with Judge Kavanaugh on the first point (that the mandate may be considered a tax) but disagreed with him on the second (that it is subject to the AIA).  The competing rationales behind these decisions reflect two different conceptions of judicial restraint. Continue reading

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Could President Santorum Refuse to Enforce the Affordable Care Act?

In a short article in the New Yorker, Jeffrey Toobin takes issue with speculation by Judge Kavanaugh, in his dissent from the D.C. Circuit’s Affordable Care Act decision, that “the President might not enforce the individual mandate provision if the President concludes that enforcing it would be unconstitutional.” Continue reading

Judge Kavanaugh Shows the Supreme Court How to Duck the Individual Mandate

Judge Silberman’s majority opinion upholding the Affordable Care Act’s individual mandate was largely unexpected. But Judge Brett M. Kavanaugh‘s dissent on jurisdictional grounds should have come as no surprise. Continue reading