According to Judge Roger Vinson, the legal challenge by the Obama administration failed the "Alice in Wonderland" test, by calling the mandate to buy insurance either a "penalty" or a "tax," depending on which definition suited them at the time.
“Congress should not be permitted to secure and cast politically difficult votes on controversial legislation by deliberately calling something one thing," then turn around "and argue in court that Congress really meant something else entirely," he wrote.
Prior to this ruling, a federal judge in Michigan ruled the individual mandate was constitutional.
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