A divided panel of the U.S. Court of Appeals for the Sixth Circuit, in an opinion by Judge Martin, has upheld the individual mandate against a Commerce Clause challenge. The same panel, in an opinion by Judge Sutton, rejected the argument that the mandate can be sustained as an exercise of the federal government’s taxing power (which means, to date, no court has accepted the taxing power argument). Senior District Judge Graham, sitting by designation, dissented from the court’s Commerce Clause holding. The opinion is here.