"JUSTICE SOTOMAYOR: Here we have one where the Congress is not denominating it a -- as a tax; it's denominating it as a penalty.
MR. LONG: That's -- that's absolutely right, and that's obviously why -- if it were called a tax, there would be absolutely no question that the Anti-Injunction Act applies.
JUSTICE SOTOMAYOR: Absolutely."
If the anti-injunction act applies, the suit is out of order and should NOT have been decided! The "wise Latina" admitted as much, but still choose to rule while also calling it a tax!
This is just as consistent as declaring the mandate cannot regulate non-activity (non-commerce) but a tax can (a tax on things not bought).