yeah I did read it . admittedly Id have to read it a number of times to even partly understand it, but I am taking my view from the dissenting opinion, in which Justice Kennedy writes .....
" And the nail in the coffin is that the mandate and penalty are located in Title I of the Act, its operative core, rather than where a tax would be found—in Title IX, .containing the Act’s “Revenue Provisions.” In sum, “the terms of [the] act rende[r] it unavoidable,” Parsons v. Bedford, 3 Pet. 433, 448 (1830), that Congress imposed a regulatory penalty, not a tax.
For all these reasons, to say that the Individual Mandate merely imposes a tax is not to interpret the statute but to rewrite it. Judicial tax-writing is particularly troubling".
So in other words ... the law doesn't say this is a tax and we (the court ) have no right to call it at tax. To do is a violation of judicial restraint.
One would have thought that Roberts a conservative would have concurred! but now we are seeing evidence that he may have changed his vote at the last minute - see how Kennedys dissenting opinion refers to Ginsburg dissenting opinion! Ginsburg wasn't in the dissent. Did Roberts change it because he thought it better for his reputation as an umpire to do so ? I am wondering.
I think we might have a further unfolding story here.! King Solomon never actually cut the baby in half when he was being a clever umpire - he was smart enough not to. I think Roberts may in his attempt to be clever, cut the baby, and he not going to look so wise in the long term. After all as Alito said that Roberts parsing of the tax definition (that you quoted) carries verbal wizardry too far, deep into the forbidden land of the sophists."
By the way I agree that one cant cry over spilled milk - the way forward now is to convince people to democratically repeal it. I m much less confident than all the rest of you here that we will elect a president and congress this year that will either want to or be able to repeal this thing.