The bottom line is this: The Supreme Court should never accept the open invitation to intellectual laziness and antisocial results that comes from adopting the rational basis test in any case that involves government regulation or taxation. There are all sorts of powerful and instructive private analogies that give clear guidance on how constitutional law cases should be decided, and these rules never give pride of place to some exaggerated concern with administrative costs.
via Intellectual Laziness on the Supreme Court | Hoover Institution.