CONSTITUTIONAL INTERPRETATIONS

Taxes

  • RE: TRUMP’S ILLEGAL TARIFFS

    President Trump has now filed a brief with the United States Supreme Court, in which he basically argues that the International Emergency Economic Powers Act (the “IEEPA”), 50 United States Code at Sections 1701 et. seq., fully authorizes him to declare that an “emergency” exists with origins in a foreign country, and then to impose Continue reading

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  • RE: Trump’s Tariffs

    Early into his second term, President Trump invoked the International Emergency Economic Powers Act (“the IEEPA”), 50 United States Code Sections 1701 et.seq., to impose taxes on goods imported into the United States from other countries, i.e., tariffs. Last Friday, August 29, 2025, the United States Court of Appeals for the Federal Circuit, declared those Continue reading

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  • RE: ILLEGAL TARIFFS

    The International Emergency Economic Powers Enhancement Act (the “IEEPA”) ostensibly authorizes the President of the United States to “regulate” the “importation” of goods from foreign countries. See 50 U.S.C. § 1702(a)(1)(B). Under the IEEPA, the President may issue “regulations” governing the importation of goods whenever he or she declares that a “national emergency,” emanating from Continue reading

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  • THE PRESIDENT’S VIOLATION

    Of The United States Constitution On February 4, 2025, President Donald J. Trump imposed a new tariff (i.e., a tax) on goods imported from the People’s Republic of China, pursuant to a “national emergency” he had previously declared on February 1, 2025. A federal statute, 50 U.S.C. §§ 1701-1702, implicitly authorizes the President to impose Continue reading