“The test of a first-rate intelligence is the ability to hold two opposed ideas in the mind at the same time, and still retain the ability to function.” – F. Scott Fitzgerald, The Crack-up (1936)

Here’s Justice Alito, quoted in the NYT:

“Today you are arguing that the penalty is not a tax,” he told Solicitor General Donald B. Verrilli Jr., the administration’s lead advocate. “Tomorrow you are going to be back and you will be arguing that the penalty is a tax. Has the court ever held that something that is a tax for purposes of the taxing power under the Constitution is not a tax under the Anti-Injunction Act?”

Here’s President Obama answering Alito’s question.