United States Fourth Circuit

In an appeal from a judgment of the district court upholding the "penalty" and "assessable payment" provisions of the Patient Protection and Affordable Care Act as constitutional, judgment is reversed for lack of subject matter jurisdiction where because the action constitutes a pre-enforcement action seeking to restrain the assessment of a tax, the Anti-Injunction Act strips the court of jurisdiction.

Appellate Information

• Decided 09/08/2011
• Published 09/08/2011

Judges

• MOTZ

Court

• United States Fourth Circuit

Counsel