I'm not sure I buy that argument. Let me state it another way.
People are given an income tax exemption $3,800 for each qualifying child.
If I have no children, is that the same thing as being taxed $3,800 for having no children?
-PJ
Some other clown here was trying to make the same assertion that a tax deduction is the same as compliance with the obamneycare mandate.
What Roberts has done is to create a new federal power out of whole cloth wherein the government can levy a property tax against you for, say, not buying property.
In the process of twisting logic in order to make an unConstitutional law appear Constitutional, Roberts brainfarted something even more unConstituional.