(2) Quite apart from the substance, the procedural grounds for reinstating the injunction are strong. I acknowledge that there are genuine questions of standing, causes of action, remedy, proper defendants, and more, but the bottom line for me is fairly straightforward: As I argue in the column, the case fundamentally presents a question whether states and other government actors can use trickery to evade their constitutional obligations. Tax law has a substance-over-form principle that should be universal. Texas has made no secret of the fact that it crafted SB8's trapdoors with the clear purpose of preventing lawsuits and thus chilling the exercise of a constitutional right. Permitting this kind of evasion and defiance will invite more.