From the Washington Post’s WonkBlog.
I listened to the oral arguments on this one, which the Circuit, I felt correctly, decided on Tax Anti-Injunction grounds. What the Anti-Injunction act rule does is prohibit anyone from challenging a tax that Congress has passed, until such time as the tax is actually levied. It is a law that, coincidentally, stemmed from post Reconstruction efforts of the Southerners, who tried to block taxes that Congress passed to pay for the Civil War.
Obviously, anti-injunction arguments didn’t apply in last summer’s NFIB v. Sebelius case, (“the Obamacare case”), and so it was not likely that the Fourth Circuit would have continued to sit on the case it had, which was brought by Liberty University.
[Update 11/27/12: A bit more from Salon.]