Agree to disagree. Even the modern, right-learning court that has no FDR appointments didn't consider the greatest modern overreach (in the eyes of conservatives like you) of the ACA to be unconstitutional.
And I do hope you're not trotting out that woefully ignorant "the founders were against taxation" idea that Internet libertarians seem fixated on ("Remember the Boston tea party?!"). The colonies were against taxation without representation. Taxes with representation are within The Founders' (hallowed be thy name, of course) grand plan.
Right leaning courts rely on precedent. The current court did not rule on the constitutionality of ObamaCare, but rather whether the Court should be involved in the first place. ("Elections have consequences.")
The damage has been done.
The constitution expressly forbade
direct taxation. That would be an income tax, or any other payment by individuals to the federal government. There was all that time from 1776 until 1913 when there was no federal income tax.
http://www.taxhistory.org/thp/readings.nsf/ArtWeb/2B34C7FBDA41D9DA8525730800067017?OpenDocument
Direct tax" appears twice in Article I of the U.S. Constitution. Article I, section 2 provides, in relevant part, that "Representatives and
direct Taxes shall be apportioned among the several States . . . according to their respective Numbers." That is part of the infamous three-fifths clause, or "federal ratio," under which slaves were counted as three-fifths of a free person for purposes of determining the size of a state's congressional delegation, the number of members of the Electoral College a state can elect, and the apportionment of federal direct taxes.
Article I, section 9 provides, in relevant part: "
No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken." Because of that apportionment requirement, application of "direct tax" as it related to specific taxes has been considered by the Supreme Court in the 18th, 19th, and 20th centuries, and it led to the adoption of the 16th Amendment.
https://en.wikipedia.org/wiki/Sixteenth_Amendment_to_the_United_States_Constitution
The
Sixteenth Amendment (
Amendment XVI) to the
United States Constitution allows the Congress to levy an
income tax without apportioning it among
the states or basing it on the
United States Census. This amendment exempted income taxes from the constitutional requirements regarding
direct taxes, after income taxes on rents, dividends, and interest were ruled to be direct taxes in the court case of
Pollock v. Farmers' Loan & Trust Co. (1895). The amendment was adopted on February 3, 1913.