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交易所,拒绝跟进,違憲,相反判決

9/7/2014

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遺憾的是,現實的公理往往並不分明,法官逐漸演變為「御用」工具,失去本身的獨立性。最典型的例子便是歐記健保法2012年3月27日,以一票之差「勝出」,但全國36 州(多為共和黨州長執政)拒絕「跟進」,迫使聯邦政府為他們設立健保交易所,透過國稅局實施「健保抵稅」,由此引發了36州「保民」的多起訴訟,控告國稅局在未設立州健保交易所的36州實施健保抵稅「違憲」,予以「封殺」。2014年7月22日華府聯邦地方法院對由2名小企業主提出的國稅局代行健保抵稅「違憲」訴訟作出判決,判定國稅局敗訴。兩個小時之後,維州地方法院對國稅局「越權」代理健保抵稅訴訟作出相反的判決,判定國稅局勝訴,國稅局有權在未設立健保交易所的36州代理州府職權,並不「違憲」。繼華府哥倫比亞特區和維吉尼亞州之後,印第安納南區法院法官William T. Lawrence(2002年由喬治布什任命)於2014年8月13日再次「封殺」國稅局在印第安納州代行健保抵稅,判定國稅局「違憲」敗訴。

業界普遍認為36州的健保抵稅訴訟案最後會上訴到聯邦最高法院,屆時,2014年參眾兩院的期中選舉,乃至2016年的總統大選,將共同決定36州健保抵稅合法還是「違憲」的命運。

大法官再挺小業主 

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