Thats not how it works, idiot. It didnt say it wasnt a polar bear either. If it calls it a penalty then it is not a tax. A penalty is not a tax. A tax is not a penalty. They are mutually exclusive.The law explicitly calls it a "penalty".Obamacare.It's not in the Constitution, they took it in Marbury v. Madison, and it's not a basis to change laws or make up laws they don't like.
Please provide an example of a law that the Supreme Court has made up?
The law that Congress passed and the president signed is not the law the SUpreme Court declared constitutional. The law passed explicitly said the mandate was not a tax. The Supreme Court said it was a tax. They simply made that up.
Where did ACA say it wasn't a tax. Explicitly.
And where did it explicitly say the mandate was not a tax.
The president and all the Dems in Congress swore up and down it wasnt a tax.