Just following the lead of Roberts in his opinion. First, it wasn’t a tax and then it was a tax.
It would appear that Roberts and the other four were trying to do a Solomon twist. The onerous aspect of their decision is that they gave the baby/decision to the wrong parent i.e. to Obama and his enablers instead of the people of the USA. As far as Roberts as an individual judge goes he can now be known as Judas Roberts instead of Justice Roberts.