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Alabama Dept. of Revenue v. CSX Transp., Inc.

Docket No.: 13-553
Certiorari Granted: Jul 1 2014
Argued: December 9, 2014
Decided: 3/04/15


Commerce Clause, EPA, Equal Protection Clause

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

Court Below: United States Court of Appeals for the Eleventh Circuit
Citation: 720 F.3d 863
Supreme Court Docket

Alabama Department of Revenue, et al.
CSX Transportation, Inc.

Three years ago, this Court granted certiorari in this case and held that a railroad could challenge certain state tax exemptions under the Railroad Revitalization and Regulatory Reform Act of 1976, 49 U.S.C. $11501(b)(4). This petition presents a question the Court expressly left open for the courts' consideration on remand. The Eleventh Circuit resolved it in a way that is contrary to the rule Justices Thomas and Ginsburg proposed in their separate opinion, and the circuits are now split 3-2 on th

Question Presented:

Whether a State "discriminates against a rail carrier" in violation of 49 U.S.C. $11501(b)(4) when the State generally requires commercial and industrial businesses, including rail carriers, to pay a sales-and-use tax but grants exemptions from the tax to the railroads' competitors.


IN ADDITION TO THE QUESTION PRESENTED BY THE PETITION, THE PARTIES ARE DIRECTED TO BRIEF AND ARGUE THE FOLLOWING QUESTION: " Whether , in resolving a claim of unlawful tax discrimination under 49 U.S.C. $11501(b)(4), a court should consider other aspects of the State's tax scheme rather than focusing solely on the challenged tax provision." CERT. GRANTED 7/1/201413-553 AL DEPT. OF REVENUE V. CSX TRANSPORTATION, INC.

Alabama Dept. of Revenue v. CSX Transp., Inc.

December 9, 2014

Listen to Oral Argument in Alabama Dept. of Revenue v. CSX Transp., Inc.
Vote: 7-2
Majority: Judgment Reversed, Case Remanded. Scalia, Chief Justice Roberts, Kennedy, Breyer, Alito, Sotomayor, Kagan
Dissenting: Thomas,Ginsburg
Opinion By:
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