Lawyers at the New York offices of Withers recently provided a succinct analysis of the U.S. Supreme Court’s decision in Learning Resources, Inc. v. Trump in an article published on March 31, 2026. Their assessment highlights the Court’s conclusion that the International Emergency Economic Powers Act (“IEEPA”) does not authorize the Executive Branch to impose tariffs, a finding that immediately rendered billions of dollars in duties collected through the IEEPA unlawful.