Learning Resources, Inc. v. Trump

Summary

The Court held that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs, vacated the district court judgment and remanded with instructions to dismiss for lack of jurisdiction, and affirmed the Federal Circuit’s judgment in the related case. The decision rests on the major questions doctrine and a textual reading of IEEPA’s grant of authority to “regulate…importation,” which the Court found does not include the power to tax.