|Docket No.||Op. Below||Argument||Opinion||Vote||Author||Term|
|13-553||11th Cir.||Dec 9, 2014||Mar 4, 2015||7-2||Scalia||OT 2014|
Holding: The Eleventh Circuit properly concluded that CSX’s competitors are an appropriate comparison class for its claim under subsection (b)(4) of the Railroad Revitalization and Regulation Reform Act of 1976, which prohibits states from imposing “another tax that discriminates against a rail carrier.” But the Eleventh Circuit erred in refusing to consider whether Alabama could justify its decision to exempt motor carriers from its sales and use taxes through its decision to subject motor carriers to a fuel excise tax.
Judgment: Reversed and remanded, 7-2, in an opinion by Justice Scalia on March 4, 2015. Justice Thomas filed a dissenting opinion, in which Justice Ginsburg joined.
|Date||Proceedings and Orders |
|Sep 13 2013||Application (13A275) to extend the time to file a petition for a writ of certiorari from September 29, 2013 to October 30, 2013, submitted to Justice Thomas.|
|Sep 19 2013||Application (13A275) granted by Justice Thomas extending the time to file until October 30, 2013.|
|Oct 30 2013||Petition for a writ of certiorari filed. (Response due December 2, 2013)|
|Nov 13 2013||Order extending time to file response to petition to and including December 16, 2013.|
|Nov 27 2013||Brief amicus curiae of Multistate Tax Commission filed.|
|Dec 2 2013||Brief amicus curiae of American Trucking Associations, Inc. filed.|
|Dec 16 2013||Brief of respondent CSX Transportation, Inc. in opposition filed.|
|Dec 30 2013||Reply of petitioners Alabama Department of Revenue, et al. filed.|
|Dec 31 2013||DISTRIBUTED for Conference of January 17, 2014.|
|Jan 21 2014||DISTRIBUTED for Conference of January 24, 2014.|
|Jan 27 2014||The Solicitor General is invited to file a brief in this case expressing the views of the United States.|
|May 27 2014||Brief amicus curiae of United States filed.|
|Jun 3 2014||Supplemental brief of petitioners Alabama Department of Revenue, et al. filed.|
|Jun 9 2014||Supplemental brief of respondent CSX Transportation, Inc. filed.|
|Jun 10 2014||DISTRIBUTED for Conference of June 26, 2014.|
|Jun 30 2014||DISTRIBUTED for Conference of June 30, 2014.|
|Jul 1 2014||Petition GRANTED. 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.|
|Jul 10 2014||Consent to the filing of amicus curiae briefs in support of either party or of neither party, received from counsel for the petitioners.|
|Jul 10 2014||Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the respondent.|
|Jul 25 2014||The time to file the joint appendix and petitioners' brief on the merits is extended to and including September 9, 2014.|
|Jul 25 2014||The time to file respondent's brief on the merits is extended to and including October 29, 2014.|
|Sep 4 2014||SET FOR ARGUMENT on Tuesday, December 9, 2014.|
|Sep 9 2014||Joint appendix filed. (Statement of costs filed)|
|Sep 9 2014||Brief of petitioners Alabama Department of Revenue, et al. filed.|
|Sep 16 2014||Brief amicus curiae of the United States in support of neither party filed.|
|Sep 16 2014||Brief amicus curiae of American Trucking Associations, Inc. filed.|
|Sep 16 2014||Brief amicus curiae of Multistate Tax Commission filed.|
|Sep 16 2014||Brief amici curiae of Alabama Cities and Counties, City of Mobile, et al. filed.|
|Sep 16 2014||Brief amici curiae of States of Tennessee, et al. filed.|
|Sep 16 2014||Brief amici curiae of State & Local Government Organizations filed.|
|Sep 22 2014||Record requested from U.S.C.A. 11th Circuit.|
|Oct 29 2014||Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument filed.|
|Oct 29 2014||Brief of respondent CSX Transportation, Inc. filed.|
|Oct 29 2014||Record received from U.S.D.C. Northern District of Alabama. The record is electronic and located on PACER.|
|Nov 5 2014||Brief amicus curiae of Council on State Taxation filed.|
|Nov 5 2014||Brief amicus curiae of Tax Foundation filed.|
|Nov 5 2014||Brief amicus curiae of Association of American Railroads filed. (Distributed)|
|Nov 7 2014||CIRCULATED.|
|Nov 17 2014||Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument GRANTED.|
|Nov 24 2014||Reply of petitioners Alabama Department of Revenue, et al. filed. (Distributed)|
|Dec 9 2014||Argued. For petitioners: Andrew L. Brasher, Solicitor General, Montgomery, Ala. For United States, as amicus curiae: Elaine J. Goldenberg, Assistant to the Solicitor General, Department of Justice, Washington, D. C. For respondent: Carter G. Phillips, Washington, D. C.|
|Mar 4 2015||Judgment REVERSED and case REMANDED. Scalia, J., delivered the opinion of the Court, in which Roberts, C. J., and Kennedy, Breyer, Alito, Sotomayor, and Kagan, JJ., joined. Thomas, J., filed a dissenting opinion, in which Ginsburg, J., joined.|
|Apr 6 2015||JUDGMENT ISSUED.|
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