Learning Resources Inc. v. Trump
The Court Strikes Down Trump’s Reciprocal Tariffs
Learning Resources Inc. v. Trump was featured in Trump’s Tariffs, Supreme Court Debates (December 2025). The following is excerpted from the 6-3 majority opinion written by Chief Justice John Roberts, as prepared by the Court Reporter of Decisions. The International Emergency Economic Powers Act (IEEPA) does not authorize the president to impose tariffs. Article I, Section 8, of the Constitution specifies that “The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises.” The Framers recognized the unique importance of this taxing power — a power which “very clearly” includes the power to impose tariffs. — Gibbons…