Alabama Department of Revenue v. CSX Transportation, Inc.
| 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.
SCOTUSblog Coverage
- Opinion analysis: Court adopts broad standards for adjudicating what constitutes a tax discrimination under the 4-R Act (Darien Shanske, March 5, 2015)
- Argument analysis: Justices look for workable approach to discern whether a tax is discriminatory (Darien Shanske, December 11, 2014)
- Argument preview: When does a difference in tax treatment amount to a proscribed discrimination? (Darien Shanske, December 5, 2014)
- Solicitor General files invitation briefs -- Part 2 (UPDATED June 13, 2014) (Amy Howe, June 12, 2014)
- Petition of the day (Mary Pat Dwyer, January 16, 2014)
| Date | Proceedings and Orders |
|---|---|
| 09/13/2013 | 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. |
| 09/19/2013 | Application (13A275) granted by Justice Thomas extending the time to file until October 30, 2013. |
| 10/30/2013 | Petition for a writ of certiorari filed. (Response due December 2, 2013) |
| 11/13/2013 | Order extending time to file response to petition to and including December 16, 2013. |
| 11/27/2013 | Brief amicus curiae of Multistate Tax Commission filed. |
| 12/02/2013 | Brief amicus curiae of American Trucking Associations, Inc. filed. |
| 12/16/2013 | Brief of respondent CSX Transportation, Inc. in opposition filed. |
| 12/30/2013 | Reply of petitioners Alabama Department of Revenue, et al. filed. |
| 12/31/2013 | DISTRIBUTED for Conference of January 17, 2014. |
| 01/21/2014 | DISTRIBUTED for Conference of January 24, 2014. |
| 01/27/2014 | The Solicitor General is invited to file a brief in this case expressing the views of the United States. |
| 05/27/2014 | Brief amicus curiae of United States filed. |
| 06/03/2014 | Supplemental brief of petitioners Alabama Department of Revenue, et al. filed. |
| 06/09/2014 | Supplemental brief of respondent CSX Transportation, Inc. filed. |
| 06/10/2014 | DISTRIBUTED for Conference of June 26, 2014. |
| 06/30/2014 | DISTRIBUTED for Conference of June 30, 2014. |
| 07/01/2014 | 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. |
| 07/10/2014 | Consent to the filing of amicus curiae briefs in support of either party or of neither party, received from counsel for the petitioners. |
| 07/10/2014 | Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the respondent. |
| 07/25/2014 | The time to file the joint appendix and petitioners' brief on the merits is extended to and including September 9, 2014. |
| 07/25/2014 | The time to file respondent's brief on the merits is extended to and including October 29, 2014. |
| 09/04/2014 | SET FOR ARGUMENT on Tuesday, December 9, 2014. |
| 09/09/2014 | Joint appendix filed. (Statement of costs filed) |
| 09/09/2014 | Brief of petitioners Alabama Department of Revenue, et al. filed. |
| 09/16/2014 | Brief amicus curiae of the United States in support of neither party filed. |
| 09/16/2014 | Brief amicus curiae of American Trucking Associations, Inc. filed. |
| 09/16/2014 | Brief amicus curiae of Multistate Tax Commission filed. |
| 09/16/2014 | Brief amici curiae of Alabama Cities and Counties, City of Mobile, et al. filed. |
| 09/16/2014 | Brief amici curiae of States of Tennessee, et al. filed. |
| 09/16/2014 | Brief amici curiae of State & Local Government Organizations filed. |
| 09/22/2014 | Record requested from U.S.C.A. 11th Circuit. |
| 10/29/2014 | Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument filed. |
| 10/29/2014 | Brief of respondent CSX Transportation, Inc. filed. |
| 10/29/2014 | Record received from U.S.D.C. Northern District of Alabama. The record is electronic and located on PACER. |
| 11/05/2014 | Brief amicus curiae of Council on State Taxation filed. |
| 11/05/2014 | Brief amicus curiae of Tax Foundation filed. |
| 11/05/2014 | Brief amicus curiae of Association of American Railroads filed. (Distributed) |
| 11/07/2014 | CIRCULATED. |
| 11/17/2014 | Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument GRANTED. |
| 11/24/2014 | Reply of petitioners Alabama Department of Revenue, et al. filed. (Distributed) |
| 12/09/2014 | 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. |
| 03/04/2015 | 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. |
| 04/06/2015 | JUDGMENT ISSUED. |