Fourth Circuit -- John Doe v. Atty Gen USA

Anti-Injunction Act bars pre-enforcement challenge to ACA, as the penalty is a tax.

Concurrence: Concur, but if I reached merits, I would uphold the ACA as a legit exercise of plenary tax power.

Dissent - Mandate is not a tax - legislative history proves.  Would uphold ACA on merits.

Liberty University v. Timothy Geithner