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CSX Transportation, Inc. v. Alabama Department of Revenue

Docket No.: 09-520
Certiorari Granted: 06/14/10
Argued: November 10, 2010
Decided: 02/22/11

Topics:

Americans with Disabilities Act, Commerce Clause, EPA, Federalism

PartyNames: CSX Transportation, Inc. v. Alabama Department of Revenue, et al.
Petitioner: CSX Transportation, Inc.
Respondent: Alabama Department of Revenue, et al.

Court Below: United States Court of Appeals for the Eleventh Circuit
Citation: 350 Fed. Appx. 318
Supreme Court Docket

CSX Transportation, Inc.
v.
Alabama Department of Revenue, et al.
Consideration Limited:

LIMITED TO THE FOLLOWING QUESTION: "WHETHER A STATE'S EXEMPTIONS OF RAIL CARRIER COMPETITORS, BUT NOT RAIL CARRIERS, FROM GENERALLY APPLICABLE SALES AND USE TAXES ON FUEL SUBJECT THE TAXES TO CHALLENGE UNDER 49 U. S. C. §11501(b)(4) AS 'ANOTHER TAX THAT DISCRIMINATES AGAINST A RAIL CARRIER.'"

Question Presented:

Whether a State's exemption of railroad competitors, but not railroads, from a generally applicable sales and use tax is subject to challenge as "another tax that discriminates against a rail carrier" under section 306(1)(d) of the Railroad Revitalization and Regulatory Reform Act of 1976, 49 U.S.C. § 11501(b)(4).

Question:

Can the CSX Transportation railroad company challenge an Alabama state tax of its purchase of diesel fuel?

CSX Transportation, Inc. v. Alabama Department of Revenue
ORAL ARGUMENT

11/10/10

Listen to Oral Argument in CSX Transportation, Inc. v. Alabama Department of Revenue
Holding: reversed and remanded
Vote: 7-2
Opinion By:

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CSX Transportation, Inc. v. Alabama Department of Revenue
Case Documents

1CSX Transportation, Inc. v. Alabama Department of Revenue Oral Argument Transcript (HTML)
2CSX Transportation, Inc. v. Alabama Department of Revenue Oral Argument Audio
3CSX Transportation, Inc. v. Alabama Department of Revenue Oral Argument Audio
4Opinion in CSX Transportation, Inc. v. Alabama Department of Revenue
5CSX Transportation, Inc. v. Alabama Department of Revenue Oral Argument Transcript (HTML)
6CSX Transportation, Inc. v. Alabama Department of Revenue Oral Argument Audio
7Opinion in CSX Transportation, Inc. v. Alabama Department of Revenue
Additional documents for this case are pending review.