This is a simple case of judicial expansion. The judiciary cannot expand upon the definitions and words of the statutes passed by the legislature. I have yet heard of any case brought by 'one of the people' against the ACA. Government placing a tax upon medical equipment is an act directly against the right to life and the quality of it. Government fucks up everything it touches, and the people had better get them OUT of health care. The 'deduction' is a trap anyway. There should be no 'deductions' as their should be no income tax upon the people of the several states.