Respondent Counsel (Mr. Cotill / Cagall in transcript)
Private‑party/industry counsel advancing the challenge to the executive orders; argues tariffs are taxes reserved to Congress and that IEPA does not authorize the President to impose tariffs.
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Nov 5, 2025 • 2h 39min
Learning Resources, Inc. v. Trump
General Sauer, seasoned government appellate counsel, defends presidential use of the International Emergency Powers Act to impose regulatory tariffs. Mr. Cotill/Cagall, private‑party industry counsel, argues tariffs are taxes reserved for Congress. Mr. Gutman, additional counsel, clarifies distinctions among licenses, fees, embargoes, and tariffs. The discussion centers on statutory text, historical practice, major‑questions limits, and foreign‑affairs delegation.
