Supreme Court Is Told Trump Tariffs Are Illegal $3 Trillion Tax

Small businesses challenging many of President Donald Trump’s global tariffs urged the US Supreme Court to affirm lower court rulings that the import levies amount to a massive illegal tax on American companies.

Trump usurped the power of Congress to tax when he issued levies in February and April under an emergency law that was never intended to be used to impose duties, one of the companies, Learning Resources Inc., said in a brief Monday. The justices are set to hear arguments Nov. 5 in the high-stakes case.

“In the months since, he has raised and lowered, paused and ...