Wall Street firms are snapping up rights to possible tariff refunds from U.S. importers, betting the Supreme Court will void President Donald Trump’s emergency duties and make the government repay tens of billions collected this year. A small circle of hedge funds and niche finance shops is offering about 20 cents per dollar for claims tied to Trump’s “reciprocal” tariffs, and roughly 5 cents per dollar for levies on goods from Canada, Mexico, or China linked to fentanyl trafficking, according to Salvatore Stile, founder of Alba Wheels Up International, a New York customs broker.