1. Home
  2. Browse Decisions
  3. F.3d
  4. 891 F.3d
  5. 891 F.3d 927 (2018)
 

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

No. 17-11705.

891 F.3d 927 (2018)

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

United States Court of Appeals, Eleventh Circuit.

May 31, 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, Montgomery, AL, William Keith Maddox , Margaret Johnson McNeill , Glenmore Patrick Powers, II , State of Alabama, Department of Revenue, Legal Division, Montgomery, AL, Corey Landon Maze , Winfield J. Sinclair , Alabama Attorney General's Office, Montgomery, AL, for Defendant-Appellees.

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

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

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

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

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

CSX Transportation, Inc. (CSX) filed a petition for rehearing after we issued a substitute opinion granting the State's petition for rehearing. We issued that substitute opinion to clarify that the water carrier exemption from the sales and use tax applies only when those carriers purchase or use diesel fuel to ship freight interstate, as opposed...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases