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Taxation & Estate Planning

: TaxProf Blog

Kleinbard: The Tax Penalty in ObamaCare Is Constitutional

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Edward D. Kleinbard (USC) has published Constitutional Kreplach, 128 Tax Notes 755 (Aug. 16, 2010). Here is the abstract: Recent federal healthcare legislation mandated that every ??applicable individual?? maintain healthcare insurance and it imposed (in new § 5000A(b)) a penalty to enforce that mandate. In a recent report (Constitutional Decapitation...

Full post as published by TaxProf Blog on August 18, 2010 (boomark / email).

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