About: http://webisa.webdatacommons.org/1856928

Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	During oral arguments there was extensive discussion about whether the penalty was a tax and whether the AIA applies in this case.
http://www.w3.org/ns/prov#wasQuotedFrom	ncsl.org