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Learning Resources, Inc.v.Trump

CourtSupreme Court of the United States
Docket No.24-1287
Decided2026-02-20
ReporterSlip Opinion, No. 24-1287
JudgesSupreme Court of the United States
Tags
Supreme CourtIEEPATariffsPresidential PowerSeparation of PowersFederal JurisdictionInternational Trade
Case Summary

Importers challenged tariffs imposed by the President under the International Emergency Economic Powers Act. In the companion merits dispute, the Supreme Court held that IEEPA does not authorize the President to impose tariffs: the statute grants broad authority over economic transactions during emergencies but does not clearly delegate the distinct taxing power asserted. In this district-court action, however, jurisdiction over the tariff challenge belonged exclusively in the Court of International Trade. The Court therefore vacated the judgment in No. 24-1287 and remanded with instructions to dismiss for lack of jurisdiction, while resolving the statutory question in the companion case.

Opinion

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