Reiter, Hamilton-vom Baur and Kostolni Examine Pathways for Tariff Refunds in Bankruptcy in Law360

03.25.2026

Stinson LLP attorneys Harvey Reiter, Nerissa Hamilton-vom Baur and Shelby Kostolni authored an article in Law360 where they analyze how companies, including those in bankruptcy, may seek refunds for tariffs recently found unlawful by the U.S. Supreme Court.

In the article, the authors outline the statutory and equitable bases for recovering tariff payments, noting that while the refund process may be complex and time-sensitive, existing mechanisms and the legal precedent support the potential for recovery. They explain that importers who absorbed tariff costs may be able to pursue refunds directly, while bankruptcy trustees and debtors in possession may have a duty to evaluate and pursue such claims on behalf of creditors.

"Trustees in bankruptcy may thus have a significant role to play in seeking recovery of those duties," the authors write, emphasizing the scale of potential claims and the importance of timely action.

The article also examines the procedural considerations involved in pursuing refunds, including U.S. Customs and Border Protection requirements and strict filing deadlines. The authors highlight practical steps trustees can take to preserve claims, such as maintaining access to import records, tracking liquidation timelines and preparing to file protests or appeals where appropriate.

Reiter brings decades of experience in regulatory and appellate matters. His background includes extensive work before federal agencies and appellate courts, informing his analysis of complex legal and policy issues.

Hamilton-vom Baur advises clients on complex regulatory and trade matters, drawing on nearly two decades of experience across compliance and enforcement. She previously served at U.S. Customs and Border Protection, where she handled customs and international trade issues and brings that insight to her strategic, business-focused counsel.

Kostolni focuses her practice on bankruptcy proceedings and related litigation, representing debtors, trustees and creditors in complex restructuring matters.

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