Commonwealth v. Sebelius, 728 F.Supp.2d 768 (E.D. Va. 2010)

(on motion for summary judgment, court determines that Section 5000A of Patient Protection and Affordable Care Act is unconstitutional as beyond the power of the Congress under the Commerce Clause; the Section imposes a penalty on persons who fail to obtain and maintain "acceptable" health insurance as determined by federal government; court rejects federal government's argument that Section imposes a tax (which is contrary to the President's argument made while promoting the Act that the Section did not impose a tax) and, as such, is not within the authority of the Congress under the Taxation Clause of the Constitution; provision constitutes a regulatory penalty for inactivity; invalidation of other parts of the bill not required). 

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