Federal Court, Contrary To U.S. Supreme Court, Says ACA Individual Mandate Not a Tax - Abstract

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Roger A. McEowen

Abstract

This article analyzes the Sissel case in which the D.C. Circuit Court of Appeals upheld the individual mandate against a challenge under the Origination Clause, “[a]ll Bills for raising Revenue shall originate in the House of Representatives…” Unites States Constitution, Article I, Section 7, Clause 1.

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