One thing I don’t get, the SC is not the court of origin in this but the final authority on an appeal. Does not the lower court record count? In other words, why is the government now allowed to change its stance on the issue? First, it was not a tax, then it was a tax. First it was the commerce clause than it is the proper clause. Why go through the charade of two inferior courts to get to this point and of what value was the record of the inferior courts?
goop point mouton
...awaiting input from a freeper, esquire...
IOW, it can determine the facts of the case as if the lower courts did not exist. Unlike jury trials, Scotus is not limited to considering only that which the plaintiffs/defense bring up.