Welcome to the 2026 TheJUROR.com series. This episode invites you to decide whether a tariff tax charged by the President should be paid by the American people.
FACTS:
1.The United States Supreme Court ruled the Constitution does not allow the President of the United States to impose taxes on the American public. Only Congress can charge taxes.
2. The Unites States Supreme Court ruled that the President’s tariff taxes are illegal. In some cases, these tariff taxes caused up to a 25% increase on prices on anything imported into the United States and bought by Americans , such as coffee, groceries and clothing) .
3. The Executive Branch of the United States, meaning the President, is sworn to “preserve, protect and defend the Constitution of the United States.”
4. The President stated publicly he believed the decision by the United States Supreme Court was “ridiculous” and stated he did not have to get approval by Congress to impose taxes on Americans.
ISSUE
The President of the United States has continued to charge tariff taxes on the people of the United States even though the United States Supreme Court has stated that the tariff taxes are illegal. This issue for you, the JUROR, to decide, is whether the President has violated the law and that the taxes should not have to be paid.
ARGUMENTS
THE PEOPLE:
The United States Supreme Court is the ultimate law of the land. The people of the United States must follow the rulings of The United States Supreme Court or be charged with a crime and subject to money liability. Therefore, the President of the United States must follow the ruling of The United States Supreme Court, just like the average citizen. In fact, the President is sworn under oath to preserve, protect and defend the Constitution. The Rule of Law is higher than the President.
THE PRESIDENT:
The President does not have to go to Congress to impose tariff taxes. Tariff taxes can be charged to the American people under certain situations, such as drug trafficking , unfairness in trade between The United States and other countries like Canada, Great Britain and China because this constitutes a national emergency. Even though the United States Supreme Court ruled the President’s tariff taxes were illegal and not an “emergency”, the President can still impose tariff taxes on the American public.
JURY INSTRUCTIONS:
As a JUROR, you must follow the law as provided by the United States Supreme Court.
1.Only Congress can tariff tax the people. The Constitution does not provide any taxing power to the President unless the United States is at war.
2.The President does not argue the United States is at war.
3.The President does not have the power to impose tariff taxes and determine the amount of tariff taxes.
4.Tariffs are taxes on the American People.
5. To tariff tax the American public, the President must allow Congress to vote on the tariff tax.
ISSUE:
Can the President of the United States ignore the United State Supreme Court Ruling and the Constitution and impose tariff taxes on the people of the United States?
Note: to read the United States Supreme Court decision, upon which this episode is based, please see Learning Resources, Inc v. Trump, President of the United States, No. 24-1287, February 20, 2026.
