This will eventually be resolved in the Supreme Court, though there may be an order to suspend or put everything on hold as it makes its way through the legal system.
I really do not see what difference it makes if it is called a tax or a fine however the bill does say that it is a fine. The reason that I fail to see the difference is because there is no language contained within the law that would allow anyone to appeal, I suppose calling it a tax one could surmise that you could appeal through the IRS. I can tell you that if the argument had been that it is a tax, Obama and company would be claiming it to be a fine.
Without a clear method of appeal, there is a violation of the 5th and 14th amendments "due process" clause which would make this portion of the legislation unconstitutional.
This still is not the end of all things, even if this judge rules that this is legal there are still constitutional issues regarding the collection of your medical and financial information without your consent. This amounts to an illegal seizure and since your records would be available to Obama appointees there are also implications that this would violate the HIPPA Laws passed in 1996.
The HIPPA laws are so strict that even a spouse can not find out what is wrong with their husband or wife unless he is in serious condition. In any event illegal seizure is a violation of the 14th amendment and since the records would be released to non medical personnel there is consideration of a violation of the 3rd amendment (right to privacy)
Finally there is the matter of this being a total violation of the 10th amendment, It is without doubt that congress can regulate the insurance industry using the interstate commerce section of the US constitution but if they can regulate the individual then we are all in deep crap. If the government can tell you that you must purchase insurance, then they can tell you that you must buy an American made automobile or you can not purchase a 5 bedroom home if you have less than 3 children.
I can already hear the liberals saying to me "That is stupid, that will never happen"
Well back in the early 1960's someone that just bought a house for $17,500 would have said the same thing if they were told that their home would be worth more than $1,000,000 and we would have a black man as president.
You can bet your last $1 that Obama will try to get this delayed until after it takes affect and his basis will be that since no one is currently covered they do not have standing to file the lawsuit.
I just hope that this judge has a set of gonads and tells the Obama administration to shove it, he is going to rule on the case anyway.
Of course with the republicans gaining control of congress in January there is the possibility that they will repeal the law making it a moot point.