"The legal arguments in this case are straightforward . . . The 'Senate Health Care Bill,' which is one the largest tax increases in American history, did not originate in the House simply by virtue of keeping a House bill number."

◼ Blackburn, Roe join another legal challenge to health care reform - WBIR

The brief filed by 40 Republican House members points out the Affordable Care Act was crafted by senators who gutted a House bill -- one intended to reduce taxes -- and substituted the wording of the 2,074-page health care bill that became law.

The bill contained 17 revenue-related provisions, including the penalty or tax on individuals who fail to comply with the mandate that they buy health insurance.

"The Senate returned the 'Senate Health Care Bill' with the H.R. 3590 number affixed to it to the House, whereupon it was rushed into passage by the Democratic-controlled House without a single Republican vote," the brief says.

...Ilya Shapiro, a legal policy expert at the Cato Institute, a libertarian think tank, said the Republican lawmakers make a compelling argument.

"If the government wins on this, the origination clause is unenforceable," he said. "We'll have to see how much steel is in the spine of the (appeals court) judges."