The Yale Law Journal

Brian Galle

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The Taxing Power, The Affordable Care Act, and the Limits of Constitutional Compromise

Brian Galle

After a quiet century or so, the scope of Congress’s power “[t]o lay and collect taxes” is once again in the news. The taxing power was at issue when the Supreme Court issued a decision that President (and Chief Justice) Taft would later call the worst injury to the Court’s reputation ever, …

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Conditional Taxation and the Constitutionality of Health Care Reform

Brian Galle

The recent enactment of major health care reform legislation has brought with it a welter of constitutional challenges to the legislation and its key provisions. Attorneys General in more than a dozen states have already filed suits seeking to enjoin the operation of the statute, arguing that its re…