A small wine importer and a toy company are forcing the Supreme Court to answer a question: Can the president slap tariffs on the entire world without Congress? Trump used emergency powers law to impose tariffs collecting $130 billion, courts said he overstepped, and now the justices will decide if emergency powers mean what they've always meant—or something new.
While that drama unfolds, the Court of International Trade updated its procedural rules on January 5, 2026. Amendments to Rule 74 and related forms take effect as the court processes thousands of tariff challenges.
If the Supreme Court strikes down the tariffs, businesses could reclaim over $100 billion. Future presidents would also need congressional approval for sweeping trade actions.
15 events
Latest: January 5th, 2026 · 5 months ago
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January 2026
USCIT Rule Amendments Take Effect
LatestProcedural
Amendments to Court of International Trade procedural rules became effective, modernizing court procedures as Supreme Court prepares tariff authority ruling.
Trump Warns of 'Terrible Blow' from Adverse Ruling
Political
President Trump warned that a Supreme Court ruling against the tariffs would be a 'terrible blow' to presidential authority in times of emergency, as Commerce Secretary Bessent indicated decision could come in January 2026.
December 2025
Businesses File Protective Refund Lawsuits
Legal
Companies including Costco, Revlon, and Bumble Bee Foods filed lawsuits to preserve rights to potential tariff refunds, anticipating possibility of Supreme Court striking down IEEPA authority and requiring Treasury to reimburse billions in collected duties.
November 2025
Supreme Court Oral Arguments
Legal
Justices heard 80 minutes of arguments in Learning Resources v. Trump. Court observers reported majority appeared skeptical of government's rationale. Solicitor General Sauer defended presidential emergency powers.
Administration Develops Contingency Plans
Political
Trump administration began developing plans to reimpose tariffs under alternative trade laws if Supreme Court invalidates IEEPA authority, potentially using Section 232 national security provisions or seeking emergency congressional legislation.
September 2025
Supreme Court Grants Expedited Review
Legal
Supreme Court agreed to hear case on fast-tracked schedule, recognizing economic urgency with billions collected daily. Oral arguments scheduled for November.
August 2025
Appeals Court Affirms 7-4
Legal
Federal Circuit ruled Trump exceeded IEEPA authority in 7-4 decision. Four judges argued IEEPA authorizes no tariffs whatsoever; four dissented supporting presidential power.
May 2025
Federal Circuit Stays Ruling
Legal
Court of Appeals for the Federal Circuit issued administrative stay, keeping tariffs in place during appeal process. Government collects over $200 million daily.
Court Strikes Down Tariffs Unanimously
Legal
Three-judge Court of International Trade panel ruled Trump exceeded statutory authority, permanently enjoining IEEPA tariffs. Written by Trump-appointed Judge Timothy Reif.
April 2025
Small Businesses Sue Over Tariffs
Legal
Liberty Justice Center filed lawsuit on behalf of VOS Selections wine importer, Learning Resources toy company, and three other small businesses challenging IEEPA tariff authority.
Liberation Day Reciprocal Tariffs
Executive Action
Trump announced reciprocal tariffs on virtually all U.S. trading partners under IEEPA, dramatically expanding scope of emergency tariff authority.
March 2025
Tariffs Take Effect, Retaliation Begins
Economic
Canada imposed 25% counter-tariffs on $30 billion in U.S. goods; China levied 15% on coal and LNG. Full-scale trade war erupts.
February 2025
Trump Invokes IEEPA for Tariffs
Executive Action
President Trump imposed 25% tariffs on Canada and Mexico, 20% on China using emergency powers, citing fentanyl trafficking and unfair trade practices. First use of IEEPA for comprehensive tariffs.
December 2024
USCIT Approves Rule Amendments
Procedural
Court of International Trade approved amendments to Rule 74 on attorney discipline, Form 10, Form 13, and related instructions, effective January 5, 2026.
December 1977
Congress Enacts IEEPA
Legislative
President Carter signed the International Emergency Economic Powers Act to restrict presidential emergency authority previously granted under the Trading with the Enemy Act.
Historical Context
3 moments from history that rhyme with this story — and how they unfolded.
1 of 3
1930-1934
Smoot-Hawley Tariff Act of 1930
Congress passed sweeping tariffs on over 20,000 goods to protect Depression-era industries despite petition signed by 1,028 economists warning of disaster. Trading partners retaliated with their own tariffs. Global trade collapsed, deepening and extending the Great Depression worldwide.
Then
U.S. imports fell 40%, exports collapsed, unemployment worsened, 1930s global economy spiraled downward.
Now
Catastrophic results convinced Congress to delegate tariff authority to presidents via 1934 Reciprocal Trade Agreements Act, fundamentally restructuring U.S. trade policymaking for 90 years.
Why this matters now
The delegation of tariff power from Congress to presidents stems directly from Smoot-Hawley's failure. Current case questions whether that delegation has gone too far in the opposite direction.
2 of 3
1952
Youngstown Sheet & Tube Co. v. Sawyer (1952)
President Truman seized steel mills during Korean War to prevent a strike he claimed threatened national defense. Supreme Court ruled 6-3 that the president lacked constitutional authority to seize private property without congressional authorization, even during wartime emergency.
Then
Steel mills returned to private ownership; strike proceeded; settlement reached without the catastrophic disruptions Truman predicted.
Now
Justice Jackson's concurring opinion established tripartite framework for presidential power that courts still use today: power is maximum with congressional support, minimum when defying Congress.
Why this matters now
Tariff case turns on similar question—whether emergency powers statute gave president authority he claims. Jackson framework likely shapes judicial analysis of IEEPA's scope.
3 of 3
1971
Nixon's 1971 Import Surcharge
President Nixon imposed 10% surcharge on all imports during monetary crisis, initially believed to use Trading with the Enemy Act. Surcharge lasted four months until international monetary agreement reached. Recent analysis suggests Nixon may not have actually invoked TWEA despite courts later assuming he had.
Created ambiguous precedent for emergency tariff authority that Trump administration now cites, though legal basis remains murky after 50+ years.
Why this matters now
Only potential historical precedent for using emergency powers for comprehensive tariffs, yet even that precedent's legal foundation is questionable. Highlights unprecedented nature of current IEEPA tariffs.
