Jon Endean
@jonendean.bsky.social
Visiting Assistant Professor of Tax Law | NYU School of Law
This, plus a similar vote in the House (if it ever comes back into session), would have been sufficient under IEEPA as it was enacted in 1977 to get rid of the Brazil tariffs. Thanks to INS v. Chadha, though, this is now subject to a presidential veto. (I'm doubtful that's in the cards!)
🚨 The Senate votes 52-48 to overturn President Trump's 50 percent tariffs on Brazil. 5 GOP Senators break ranks to vote against Trump: Collins ME, McConnell KY, Murkowski AK, Paul KY, and Tillis NC.
October 28, 2025 at 11:29 PM
This, plus a similar vote in the House (if it ever comes back into session), would have been sufficient under IEEPA as it was enacted in 1977 to get rid of the Brazil tariffs. Thanks to INS v. Chadha, though, this is now subject to a presidential veto. (I'm doubtful that's in the cards!)
Reposted by Jon Endean
Check out @jonendean.bsky.social's timely article on delegation and the taxing power. Jon argues against delegation to the Executive Branch under the IEEPA, which the Supreme Court is considering at oral arguments on November 5.
#Tax #TaxLaw #TaxPolicy #TaxTwitter
TaxProf Blog: bit.ly/3JrBFTo
#Tax #TaxLaw #TaxPolicy #TaxTwitter
TaxProf Blog: bit.ly/3JrBFTo
Endean: Tariffs as Taxes: A Framework for Understanding Delegation of the Taxing Power • TaxProf Blog
Jon Endean (Brooklyn), Tariffs as Taxes: A Framework for Understanding Delegation of the Taxing Power, 63 San Diego L. Rev. __ (forthcoming 2026): While perhaps not obvious to the casual observer, tar...
bit.ly
October 25, 2025 at 2:27 PM
Check out @jonendean.bsky.social's timely article on delegation and the taxing power. Jon argues against delegation to the Executive Branch under the IEEPA, which the Supreme Court is considering at oral arguments on November 5.
#Tax #TaxLaw #TaxPolicy #TaxTwitter
TaxProf Blog: bit.ly/3JrBFTo
#Tax #TaxLaw #TaxPolicy #TaxTwitter
TaxProf Blog: bit.ly/3JrBFTo
With the Fed. Circ. ruling yesterday that Trump's IEEPA taxes are unlawful, I figured now is a good time to post my article, forthcoming in the San Diego Law Review, "Tariffs as Taxes: A Framework for Understanding Delegations of the Taxing Power." Comments welcome!
papers.ssrn.com/sol3/papers....
papers.ssrn.com/sol3/papers....
Tariffs as Taxes: A Framework for Understanding Delegation of the Taxing Power
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While perhaps not obvious to the casual observer, tariffs are taxes, and, as such, they fall within the Constitution’s Article I enumerated powers, raisi
papers.ssrn.com
August 30, 2025 at 5:22 PM
With the Fed. Circ. ruling yesterday that Trump's IEEPA taxes are unlawful, I figured now is a good time to post my article, forthcoming in the San Diego Law Review, "Tariffs as Taxes: A Framework for Understanding Delegations of the Taxing Power." Comments welcome!
papers.ssrn.com/sol3/papers....
papers.ssrn.com/sol3/papers....
Federal Circuit affirms, per curiam, the CIT—"Because . . . IEEPA’s grant of presidential authority to 'regulate' imports does not authorize the tariffs imposed by the Executive Orders, we affirm." Decision is 7–4. storage.courtlistener.com/recap/gov.us...
storage.courtlistener.com
August 29, 2025 at 9:29 PM
Federal Circuit affirms, per curiam, the CIT—"Because . . . IEEPA’s grant of presidential authority to 'regulate' imports does not authorize the tariffs imposed by the Executive Orders, we affirm." Decision is 7–4. storage.courtlistener.com/recap/gov.us...
Export taxes, you say? I'm not sure they care, but perhaps they should double check Article I, Section 9, Clause 5: "No tax or duty shall be laid on articles exported from any state."
Scott Bessent floats rolling out export tax to more industries
US Treasury secretary says Nvidia revenue-sharing agreement could be a model
www.ft.com
August 13, 2025 at 7:05 PM
Export taxes, you say? I'm not sure they care, but perhaps they should double check Article I, Section 9, Clause 5: "No tax or duty shall be laid on articles exported from any state."
Nice to see both of my alma maters (undergrad + law school) sign on to this amicus brief.
Here's the amicus brief on Harvard's behalf from other universities storage.courtlistener.com/recap/gov.us...
June 9, 2025 at 8:48 PM
Nice to see both of my alma maters (undergrad + law school) sign on to this amicus brief.
Time for newfound appreciation for the Uniformity Clause, perhaps!
April 10, 2025 at 2:56 AM
Time for newfound appreciation for the Uniformity Clause, perhaps!
This note in @christianitytoday.com has a bit a of a personal angle for me—David E. Kucharsky was my grandfather. A man who exemplified a "a life well-lived" and whose legacy is one to which I am a beneficiary.
One of the first news editors at @christianitytoday.com has died. I wrote about it for the daily email newsletter
March 25, 2025 at 2:59 PM
This note in @christianitytoday.com has a bit a of a personal angle for me—David E. Kucharsky was my grandfather. A man who exemplified a "a life well-lived" and whose legacy is one to which I am a beneficiary.