are State and local sales taxes and taxes imposed under chapter 52 of the Internal Revenue Code, which FETRA assessments on their face are not. 1. FETRA Assessment as a Tax For the Trustee to prevail, he must first demonstrate that the FETRA assessment is a “tax.” Here, the Trustee points to a number of cases in other contexts which he asserts hold various fees and assessments to be taxes. See, e.g., Robertson v. United States, 582 F.2d 1126 (7th Cir.1978) (drug transfer taxes); Wyoming Trucking Ass’n, Inc. v. Bentsen, 82 F.3d 930 (10th Cir.1996) (gasoline excise tax); Burris v. City of Little Rock, 941 F.2d 717 (8th Cir.1991) (sewer assessments constituted “tax” under Tax Injunction Act). Cf. Nat’l Fed’n of Indep. Bus. v. Sebelius, — U.S. -, 132 S.Ct. 2566, 183 L.Ed.2d 450 (2012) (<HOLDING>). Most pertinent, the Trustee relies on
holding government could be liable for breach of a contractual obligation to purchase insurance for plaintiff holding that the equal protection and due process clauses of the fifth and fourteenth amendments do not provide a sufficient basis for jurisdiction because they do not mandate payment of money by the government holding that even if an insurance broker is the agent of the insurance company for purposes of soliciting and procuring the policy that would not necessarily make the broker the agent of the insurance company for the purpose of receiving notice of suits and claims holding that legal injury occurred for purposes of negligence action against insurance agent when insurance company rejected the claim holding that the patient protection and affordable care acts provision for a shared responsibility payment for those failing to comply with the individual mandate to purchase health insurance imposes a penalty on those failing to do so for purposes of the antiinjunction act but a tax on those without insurance for purposes of the congress taxing power