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Taxation & Estate Planning

: TaxProf Blog

Willis & Chung: The Tax Penalty in ObamaCare Is Unconstitutional

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Steven J. Willis (Florida) & Nakku Chung (J.D. 2010, Florida) have posted Oy Yes, the Healthcare Penalty is Unconstitutional, 129 Tax Notes 725 (Nov. 8, 2010), on SSRN. Here is the abstract: Willis and Chung authored a report (Constitutional Decapitation and Healthcare) concluding that the penalty imposed under new section...

Full post as published by TaxProf Blog on November 24, 2010 (boomark / email).

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