Where exactly did you get your law degree?
One doesn’t need one.
This is simple. The law requires you to buy insurance, with a penalty (a fine) if you don’t. there mere fact that this penalty is collected by the IRS does not make it a tax — it is still a fine for failing to buy something the law mandates that you buy.
Now, there are a couple of problems with this. First, there is no precedent for teh government being allowed to mandate the purchase of any product or service merely as an obligation of citizenship.
And the fact is that the Constitution does not at any point grant the Federal government any authority or power to act on the matter of healthcare.
Roberts himself says much of that throughout the decision, including saying on page 15 of the decision that the penalty is not a tax. Yet he comes to the conclusion that it’s constitutional under the taxing power.
http://abcnews.go.com/blogs/politics/2012/06/obama-in-2009-its-not-a-tax/
http://weaselzippers.us/118326-white-house-insists-obamacare-mandate-not-a-tax-its-a-penalty/
http://hotair.com/archives/2012/07/02/pelosi-obamacares-not-a-tax-its-a-ta-penalty/