I’m positive they are aware of it. I just did a quick LexisNexis search and it popped up near the top of my query, which was “the validity of taxes as regulation.”
But anyways, I shepardized and it has never been overturned, so it is good law, but has not been cited to that often in other cases. I think that is only true because we have not had many cases like that Bailey or like the one coming through the courts now. We are truly in uncharted territory, as even Bailey is not directly on point. In Bailey, they were trying to regulate child labor through a tax. Here they are trying to regulate mere existence as a U.S. citizen. This case should not even be close in my eyes.
Pretty much sums it up!