Matthew Goodin, a partner in Troutman Pepper Locke’s Business Litigation Practice Group, was quoted in the April 7, 2026 Corporate Counsel article, “Consumers Angle for Bite Out of Companies’ Tariff Refunds.”

  • J. Matthew Goodin, a partner at Troutman Pepper Locke, said that consumer litigation over tariff refunds will likely continue.
  • “Any time you see a pot of money that big, plaintiffs’ lawyers get very interested,” he said.
  • While the first wave of cases targeted shipping companies like FedEx, he said, the latest wave has expanded to retailers like Costco that act as their own importers.
  • Goodin said that plaintiffs could overcome motions to dismiss if they allege in good faith that tariff costs were passed on. Beyond that, however, the cases will become more complicated and rely heavily on economic experts to prove the effect of tariffs.
  • Goodin also said consumers probably would have a harder time bringing cases against retailers one or more steps removed from the importer.
  • “As the connection between the initial payor and how that tariff gets spread down the chain, it’s much more difficult and tenuous to actually trace to the original tariff,” he said.
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