July 7, 2014 12:09PM 

# *Tax Notes* Praises Law-Review Article that Got *Halbig* Cases Rolling 

By [Michael F. Cannon](https://www.cato.org/people/michael-f-cannon) 

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A panel of the U.S. Court of Appeals for the D.C. Circuit, which is often referred to as the second-highest court in the land, is expected to rule any day now on *Halbig v. Burwell*, a legal challenge that “[may actually crush](http://talkingpointsmemo.com/dc/halbig-obamacare-ruling-looms-dc-circuit),” “[kill](http://www.allvoices.com/contributed-news/17415813-fears-heighten-as-ruling-in-lawsuit-that-could-kill-aca-looms),” and “[wreck](http://www.nationaljournal.com/health-care/forget-em-hobby-lobby-em-this-case-could-wreck-obamacare-20140707)” the Patient Protection and Affordable Care Act, a.k.a. [Obamacare](https://www.cato.org/publications/policy-analysis/obamacare-what-we-know-now).

The tax-law journal *Tax Notes* has [chosen](http://services.taxanalysts.com/taxbase/tnt3.nsf/SearchIndex/76F219C96C45959185257CFC000BE457?OpenDocument&highlight=0,Notable,Employee,Benefits,Articles,of,2013) the law-journal article that got *Halbig* and similar cases rolling – Jonathan H. Adler and Michael F. Cannon, [Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA](https://object.cato.org/sites/cato.org/files/articles/cannon-adler-health-matrix-23.pdf), *Health Matrix: Journal of Law-Medicine* 23, No. 1 (2013): 119–195 – as one of “the 10 law most noteworthy law review articles on employee benefits and executive compensation issues published in 2013 that a broad audience of employee benefits professionals would find relevant and worthy of attention.” *Tax Notes* [calls](http://services.taxanalysts.com/taxbase/tnt3.nsf/SearchIndex/76F219C96C45959185257CFC000BE457?OpenDocument&highlight=0,Notable,Employee,Benefits,Articles,of,2013) the Adler-Cannon article “innovative and thought provoking” and one that “practitioners should have read” in 2013.

To read the Adler-Cannon *Health Matrix* article, click [here](https://object.cato.org/sites/cato.org/files/articles/cannon-adler-health-matrix-23.pdf). For more on the *Halbig* cases, click [here](http://www.forbes.com/sites/michaelcannon/2013/12/31/for-reporters-law-professors-citizens-a-reference-guide-to-president-obamas-illegal-obamacare-taxes/).

##### Related Tags 

[Health Care](https://www.cato.org/health-care), [Constitutional Law](https://www.cato.org/constitutional-law), [Robert A. Levy Center for Constitutional Studies](https://www.cato.org/robert-levy-center-constitutional-studies) 

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