CSX TRANSPORTATION, INC. v. AL DEPT. OF REVENUE

No. 17-11705.

888 F.3d 1163 (2018)

CSX TRANSPORTATION, INC., Plaintiff-Appellant, v. ALABAMA DEPARTMENT OF REVENUE, Commissioner of the Alabama Department of Revenue, Defendants-Appellees.

United States Court of Appeals, Eleventh Circuit.

April 25, 2018.


Attorney(s) appearing for the Case

Stephen Dorr Goodwin , Baker Donelson Bearman Caldwell & Berkowitz, PC, MEMPHIS, TN, J. Forrest Hinton, Jr. , James H. White , Baker Donelson Berman Caldwell & Berkowitz, PC, BIRMINGHAM, AL, Misty Smith Kelley , Baker Donelson Bearman Caldwell & Berkowitz, PC, CHATTANOOGA, TN, James Wiley McBride , Baker Donelson Bearman Caldwell & Berkowitz, PC, WASHINGTON, DC, for Plaintiff-Appellant.

Laura E. Howell , Attorney General's Office, William Keith Maddox , Margaret Johnson McNeill , Glenmore Patrick Powers, II , State of Alabama, Department of Revenue, Corey Landon Maze , Winfield J. Sinclair , Alabama Attorney General's Office, MONTGOMERY, AL, for Defendants-Appellees ALABAMA DEPARTMENT OF REVENUE, TIM RUSSELL.

Laura E. Howell , Attorney General's Office, Attorney General's Office, Corey Landon Maze , Winfield J. Sinclair , Alabama Attorney General's Office, MONTGOMERY, AL, for Defendant-Appellee JULIE MAGEE.

Walter Hellerstein , University of Georgia School of Law, ATHENS, GA, Maria Todorova , Eric S. Tresh , Eversheds Sutherland (US) LLP, ATLANTA, GA, Amicus Curiae for THE TAX FOUNDATION.

Betty Jo Christian , Shannen Wayne Coffin , Nina Shishir Thanawala , Timothy Mason Walsh , Steptoe & Johnson LLP, WASHINGTON, DC, Amicus Curiae for ASSOCIATION OF AMERICAN RAILROADS.

Gregory Matson , Multistate Tax Commission, WASHINGTON, DC, Amicus Curiae for MULTISTATE TAX COMMISSION.

Richard Pianka , American Trucking Association, ARLINGTON, VA, Amicus Curiae for AMERICAN TRUCKING ASSOCIATIONS, INC.

Before ED CARNES, Chief Judge, BLACK, Circuit Judge, and MAY, District Judge.


ON PETITION FOR REHEARING

We grant the State of Alabama's petition for rehearing in the nature of a request for clarification and extension of opinion and issue this opinion with modest revisions as a substitute for the one we issued initially. See CSX Transp., Inc. v. Ala. Dep't of Revenue

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