But the burden is on the federal government. What are they going to argue is the basis for mandating an individual purchase of a commodity?
See my previous post on the power to tax.
Also, weren’t there other arguments floating around on the Cornhusker Kickback - the arbitrary and capricious exemption from taxation of one state, leaving the other states to pay more?
The burden first is going to be on the challengers. They will have to establish that they have standing to sue and that there is a Constitutional basis for their positions. They may not get past those hurdles. The Feds don't have to provide a justification until they do, and they will fight like demons to put every procedural hurdle in the way of the challengers.