CSX TRANSP., INC. v. ALABAMA DEPT. OF REVENUE

No. 09-520.

131 S.Ct. 1101 (2011)

562 U.S. 277

CSX TRANSPORTATION, INC., Petitioner, v. ALABAMA DEPARTMENT OF REVENUE et al.

Supreme Court of United States.

Decided February 22, 2011.


Attorney(s) appearing for the Case

Carter G. Phillips , Washington, DC, for petitioner.

Melissa A. Sherry , Washington, DC, for the United States as amicus curiae, by special leave of the Court, supporting the petitioner.

Corey L. Maze , Solicitor General, Montgomery, AL, for respondents.

Robert N. Hochman , Tacy F. Flint , Sidley Austin LLP, Chicago, IL, Ellen M. Fitzsimmons , Joel W. Pangborn , CSX Corporation, Jacksonville, FL, Carter G. Phillips , Counsel of Record, Sidley Austin LLP, Washington, DC, James W. McBride , Baker, Donelson, Bearman, Caldwell & Berkowitz, PC, Washington, DC, Peter J. Shudtz , CSX Corporation, Washington, DC, Stephen D. Goodwin , Baker, Donelson, Bearman, Caldwell & Berkowitz, PC, Memphis, TN, counsel for petitioner.

Margaret Johnson McNeill , Assistant Counsel, State of Alabama, Department of Revenue, Montgomery, AL, Troy King , Attorney General, Corey L. Maze , Solicitor General, Counsel of Record, Misty S. Fairbanks , William G. Parker, Jr. , Assistant Attorneys General, Office of the Alabama, Attorney General, Montgomery, AL, for respondents.


Justice KAGAN delivered the opinion of the Court.

The Railroad Revitalization and Regulatory Reform Act of 1976 restricts the ability of state and local governments to levy discriminatory taxes on rail carriers. We consider here whether a railroad may invoke this statute to challenge sales and use taxes that apply to rail carriers (among others), but exempt their competitors in the transportation industry. We conclude that...

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