Decided
CSX Transportation, Inc. v. Alabama Department of Revenue
Holding
The railroad can challenge Alabama's sales and use taxes, which are imposed on railroads but not their main competitors, as discriminatory under the Railroad Revitalization and Regulatory Reform Act of 1976.
Plain English Holding
A railroad can challenge Alabama's sales and use taxes, which are imposed on railroads but not their main competitors, as discriminatory under the Railroad Revitalization and Regulatory Reform Act of 1976.
Judgment
Reversed and remanded, 7-2, in an opinion by Elena Kagan on Feb 22, 2011. Justice Thomas filed a dissenting opinion, which was joined by Justice Ginsburg.
Merits briefs
- Brief for Petitioner CSX Transportation, Inc.
- Brief for Respondent Alabama Department of Revenue and Cynthia Underwood, Assistant Revenue Commissioner
- Reply Brief for Petitioner CSX Transportation, Inc.
Amicus briefs
- Brief for the United States in Support of Petitioner
- Brief for Council on State Taxation in Support of Petitioner
- Brief for Association of American Railroads in Support of Petitioner
- Brief for Multistate Tax Commission in Support of Respondent
- Brief for the States of Washington, Delaware, Georgia, Indiana, Iowa, Maryland, Michigan, Minnesota, Montana, Nevada, Ohio, Rhode Island, South Dakota, Tennessee, Utah, Virginia, West Virginia, Wisconsin, and Wyoming in Support of Respondent
- Brief for American Trucking Associations, Inc., in Support of Respondent
- Brief for the Alabama Education Association, School Superintendents of Alabama, Council for Leaders in Alabama Schools, the Alabama Association of School Boards, Alabama State University, Auburn University, the Board of Trustees of the University of Alabama, Jacksonville State University, Troy University, the University of Montevallo, University of North Alabama, and University of South Alabama in Support of Respondent
Certiorari-Stage Documents
- Opinion below (11th Circuit)
- Petition for certiorari (unavailable)
- Brief in opposition (unavailable)
- Petitioner’s reply (unavailable)
- Amicus brief of the United States (invited) (grant)
- Petitioner’s reply brief to the amicus brief of the United States
- Respondents’ reply brief to the amicus brief of the United States
Oct 28, 2009Petition for a writ of certiorari filed. (Response due November 30, 2009)
Nov 23, 2009Waiver of right of respondents Alabama Department of Revenue, et al. to respond filed.
Dec 9, 2009DISTRIBUTED for Conference of January 8, 2010.
Dec 15, 2009Response Requested . (Due January 14, 2010)
Jan 13, 2010Brief of respondents Alabama Department of Revenue, et al. in opposition filed.
Jan 25, 2010Reply of petitioner CSX Transportation, Inc. filed.
Jan 27, 2010DISTRIBUTED for Conference of February 19, 2010.
Feb 22, 2010The Solicitor General is invited to file a brief in this case expressing the views of the United States.
May 14, 2010Brief amicus curiae of United States filed.
May 24, 2010Reply of petitioner CSX Transportation, Inc. to brief amicus curiae of the United States filed.
May 24, 2010Supplemental brief of respondents Alabama Department of Revenue, et al. filed. (Distributed)
May 25, 2010DISTRIBUTED for Conference of June 10, 2010.
Jun 14, 2010Petition GRANTED 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.'"
Jun 22, 2010Consent to the filing of amicus briefs, in support of either party or of neither party, received from counsel for the petitioner.
Jun 30, 2010Consent to the filing of amicus briefs, in support of either party or of neither party, received from counsel for the respondent.
Jul 1, 2010The time to file the joint appendix and petitioner's brief on the merits is extended to and including August 12, 2010.
Jul 1, 2010The time within which to file respondents' brief on the merits is extended to and including September 27, 2010.
Aug 12, 2010Joint appendix filed. (Statement of costs received).
Aug 12, 2010Brief of petitioner CSX Transportation, Inc. filed.
Aug 19, 2010Brief amicus curiae of United States filed.
Aug 19, 2010Brief amicus curiae of Association of American Railroads filed. (Distributed)
Aug 19, 2010Brief amicus curiae of Council on State Taxation filed. (Distributed)
Aug 19, 2010Brief amicus curiae of Tax Foundation filed. (Distributed)
Aug 20, 2010CIRCULATED.
Aug 24, 2010SET FOR ARGUMENT ON Wednesday, November 10, 2010.
Aug 30, 2010Record for U.S.C.A. for 11th Circuit is electronic and available on PACER.
Aug 30, 2010Record for U.S.D.C. for the district of Alabama is electronic and available on PACER.
Sep 21, 2010Motion of the Acting Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument filed.
Sep 27, 2010Brief of respondents Alabama Department of Revenue filed. (Distributed)
Sep 30, 2010Brief amicus curiae of American Trucking Associations, Inc. filed. (Distributed)
Oct 4, 2010Brief amicus curiae of Multistate Tax Commission filed. (Distributed)
Oct 4, 2010Brief amici curiae of Alabama Education Association, et al. filed. (Distributed)
Oct 4, 2010Brief amici curiae of Washington, et al. filed. (Distributed)
Oct 20, 2010Reply of petitioner CSX Transportation, Inc. filed. (Distributed)
Oct 29, 2010Motion of the Acting Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument GRANTED.
Nov 10, 2010Argued. For petitioner: Carter G. Phillips, Washington, D. C.; and Melissa A. Sherry, Assistant to the Solicitor General, Department of Justice, Washington, D. C. (for United States, as amicus curiae.) For respondents: Corey L. Maze, Solicitor General, Montgomery, Ala.
Feb 22, 2011Judgment REVERSED and case REMANDED. Kagan, J., delivered the opinion of the Court, in which Roberts, C. J., and Scalia, Kennedy, Breyer, Alito, and Sotomayor, JJ., joined. Thomas, J. filed a dissenting opinion, in which Ginsburg, J., joined.
Mar 28, 2011JUDGMENT ISSUED.
Recommended Citation: CSX Transportation, Inc. v. Alabama Department of Revenue, SCOTUSblog, https://www.scotusblog.com/cases/csx-transportation-inc-v-alabama-department-of-revenue/