Here is the best piece I have found on Justice Robert's pretzel logic.  Peter Schiffman...

http://www.safehaven.com/print/26008/legal-gimmickry-rescues-obama

If ObamaCare stands beyond February 1, 2013, would it be worthwhile for the House to define "Robert's Tax" as a Direct Tax?

I think it would be great to have Congress return to the original intent that they get funds through the States.