Alabama Department of Revenue v. CSX Transportation, Inc.

Alabama Department of Revenue v. CSX Transportation, Inc.

Argued December 9, 2014
Decided March 4, 2015
Full case name Alabama Department of Revenue, et al., Petitioners v. CSX Transportation, Inc.
Docket nos. 13–553
Citations

575 U.S. ___ (more)

Prior history Cert. to the United States Court of Appeals for the Eleventh Circuit
Court membership
Chief Justice
John G. Roberts
Case opinions
Majority Scalia, joined by Roberts, Kennedy, Breyer, Alito, Sotomayor, Kagan
Dissent Thomas, joined by Ginsburg
Laws applied
Railroad Revitalization and Regulation Reform Act of 1976
Not to be confused with CSX Transportation, Inc. v. Alabama Department of Revenue.

Alabama Department of Revenue v. CSX Transportation, Inc., 575 U.S. ___ (2015), was a United States Supreme Court case in which the Court held that "the Eleventh Circuit properly concluded that CSX's competitors are an appropriate comparison class for the Railroad Revitalization and Regulation Reform Act of 1976's subsection (b)(4) claim."[1] The Act prohibits states from imposing "another tax that discriminates against a rail carrier" and the Court found that 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."[2]

Opinion of the Court

Associate Justice Antonin Scalia authored the Court's 7–2 decision.[1]

See also

References

  1. 1 2 http://www.supremecourt.gov/opinions/14pdf/13-553_1b82.pdf
  2. ↑ http://www.scotusblog.com/case-files/cases/alabama-department-of-revenue-v-csx-transportation-inc/

External links

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