A federal judge struck down Trump's $100,000 H-1B fee as an illegal tax. The Supreme Court declined to revive it. This week DHS came back asking for $103,265, and the extra $3,265 is the whole legal strategy. Here's the distinction the number is built on. Taxes need Congress. Fees don't, as long as they recover the cost of a service. A round $100,000 pulled from a proclamation looks like a tax. $103,265 looks like an accountant added up processing costs to the dollar. Except the money doesn't…