John Roberts created the "tax" justification for the individual mandate non-participation penalty. I don't know why the Chief Justice did that and I guess you would have to ask him or his psychiatrist what led him to such a twisted interpretation of the Constitution.
The administration defended the mandate as an exercise of the commerce power. When there was no majority for that view of the matter, Roberts saved the statute by invoking the taxing power. Don't blame Obama for Roberts' creativity.
This episode should put to rest any notion that the conservatives on the Supreme Court are "strict constructionists" when it comes to Constitutional interpretation. You have to go back to Douglas' majority opinion in Griswold vs. Connecticut to find another Supreme Court decision that does as much violence to the Constitution as this one. Whether or not you like the outcome, the process of getting there is pretty deplorable, imho.
Yup it sure did and the liberals couldn't be happier.
Now Obama is robbing the treasury giving food stamps to illegal aliens in Mexico! What's up with that? Rush says watch the Obama Administation and liberals rob the country blind while they can just in case they lose. Which it seems ever more likely.