Gray Proctor was quoted in a Tax Notes article titled “Constitutional Challenge Could Roll Back Trump’s Tariffs.”
The article addresses the April 3, 2025, complaint filed in the U.S. District Court for the Northern District of Florida against President Trump’s use of the International Emergency Economic Powers Act (IEEPA) to justify certain tariffs on China. The plaintiff, Simplified, is a Florida-based retailer that sources planners, home management products, and other organizational tools from China. Simplified claims that the president does not have the authority under IEEPA to place tariffs on China.
In the piece, Gray says of Simplified v. Trump, “This case is well-postured to be decided relatively quickly on purely legal grounds of statutory interpretation, perhaps with a little constitutional law thrown in.”
The article notes that the IEEPA grants the president the ability to exercise authority when there are unusual or extraordinary threats to national security, foreign policy, and the U.S. economy when these issues also originate outside of the U.S. That might include embargoes, sanctions, and cyberspace restrictions for domestic security purposes. However, Simplified v. Trump alleges that IEEPA tariffs on Chinese products go beyond the law’s limits.
In the article, Gray says there is no precedent for the president to impose tariffs on Chinese goods under IEEPA: “With this kind of background, if the IEEPA doesn’t say taxes and tariffs, Congress probably didn’t mean for it to include taxes and tariffs.”
You can read the complete article at Tax Notes here.
About Gray
Gray is an experienced and accomplished appellate advocate who represents clients facing both civil and criminal penalties. He also maintains a trial support practice focusing on dispositive motions and other key issues upon which an appeal might follow.
