Alabama Department of Revenue v. CSX Transportation, Inc.
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 Antonin Scalia on Mar 4, 2015. Justice Thomas filed a dissenting opinion, in which Justice Ginsburg joined.
Sep 13, 2013Application (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, 2013Application (13A275) granted by Justice Thomas extending the time to file until October 30, 2013.
Oct 30, 2013Petition for a writ of certiorari filed. (Response due December 2, 2013)
Nov 13, 2013Order extending time to file response to petition to and including December 16, 2013.
Nov 27, 2013Brief amicus curiae of Multistate Tax Commission filed.Dec 2, 2013Brief amicus curiae of American Trucking Associations, Inc. filed.
Dec 16, 2013Brief of respondent CSX Transportation, Inc. in opposition filed.
Dec 30, 2013Reply of petitioners Alabama Department of Revenue, et al. filed.Dec 31, 2013DISTRIBUTED for Conference of January 17, 2014.
Jan 21, 2014DISTRIBUTED for Conference of January 24, 2014.
Jan 27, 2014The Solicitor General is invited to file a brief in this case expressing the views of the United States.
May 27, 2014Brief amicus curiae of United States filed.
Jun 3, 2014Supplemental brief of petitioners Alabama Department of Revenue, et al. filed.
Jun 9, 2014Supplemental brief of respondent CSX Transportation, Inc. filed.Jun 10, 2014DISTRIBUTED for Conference of June 26, 2014.
Jun 30, 2014DISTRIBUTED for Conference of June 30, 2014.
Jul 1, 2014Petition 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.
Jul 10, 2014Consent to the filing of amicus curiae briefs in support of either party or of neither party, received from counsel for the petitioners.
Jul 10, 2014Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the respondent.
Jul 25, 2014The time to file the joint appendix and petitioners' brief on the merits is extended to and including September 9, 2014.
Jul 25, 2014The time to file respondent's brief on the merits is extended to and including October 29, 2014.
Sep 4, 2014SET FOR ARGUMENT on Tuesday, December 9, 2014.
Sep 9, 2014Joint appendix filed. (Statement of costs filed)
Sep 9, 2014Brief of petitioners Alabama Department of Revenue, et al. filed.
Sep 16, 2014Brief amicus curiae of the United States in support of neither party filed.Sep 16, 2014Brief amicus curiae of American Trucking Associations, Inc. filed.
Sep 16, 2014Brief amicus curiae of Multistate Tax Commission filed.
Sep 16, 2014Brief amici curiae of Alabama Cities and Counties, City of Mobile, et al. filed.
Sep 16, 2014Brief amici curiae of States of Tennessee, et al. filed.
Sep 16, 2014Brief amici curiae of State & Local Government Organizations filed.
Sep 22, 2014Record requested from U.S.C.A. 11th Circuit.
Oct 29, 2014Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument filed.
Oct 29, 2014Brief of respondent CSX Transportation, Inc. filed.
Oct 29, 2014Record received from U.S.D.C. Northern District of Alabama. The record is electronic and located on PACER.
Nov 5, 2014Brief amicus curiae of Council on State Taxation filed.
Nov 5, 2014Brief amicus curiae of Tax Foundation filed.
Nov 5, 2014Brief amicus curiae of Association of American Railroads filed. (Distributed)Nov 7, 2014CIRCULATED.
Nov 17, 2014Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument GRANTED.
Nov 24, 2014Reply of petitioners Alabama Department of Revenue, et al. filed. (Distributed)Dec 9, 2014Argued. 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, 2015Judgment 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, 2015JUDGMENT ISSUED.
Recommended Citation: Alabama Department of Revenue v. CSX Transportation, Inc., SCOTUSblog, https://www.scotusblog.com/cases/alabama-department-of-revenue-v-csx-transportation-inc/