About: Alabama Department of Revenue v. CSX Transportation, Inc.

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Alabama Department of Revenue v. CSX Transportation, Inc., 575 U.S. 21 (2015), was a United States Supreme Court case in which the Court held that "the Eleventh Circuit properly concluded that CSX's competitorsare an appropriate comparison class for the Railroad Revitalization and Regulation Reform Act of 1976's subsection (b)(4) claim." 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."

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dbo:abstract	Alabama Department of Revenue v. CSX Transportation, Inc., 575 U.S. 21 (2015), was a United States Supreme Court case in which the Court held that "the Eleventh Circuit properly concluded that CSX's competitorsare an appropriate comparison class for the Railroad Revitalization and Regulation Reform Act of 1976's subsection (b)(4) claim." 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." (en)
dbo:wikiPageExternalLink	https://supreme.justia.com/cases/federal/us/575/13-553/ https://www.leagle.com/decision/infco20130701074 https://www.leagle.com/decision/infdco20120827939 https://www.oyez.org/cases/2014/13-553 https://www.supremecourt.gov/opinions/14pdf/13-553_1b82.pdf http://www.scotusblog.com/case-files/cases/alabama-department-of-revenue-v-csx-transportation-inc/
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dbp:case	Ala. Dep't of Revenue v. CSX Transp., Inc., (en)
dbp:decidedate	0001-03-04 (xsd:gMonthDay)
dbp:decideyear	2015 (xsd:integer)
dbp:dissent	Thomas (en)
dbp:docket	13 (xsd:integer)
dbp:fullname	Alabama Department of Revenue, et al., Petitioners v. CSX Transportation, Inc. (en)
dbp:holding	In determining sales tax discrimination, courts must view the state's tax scheme as a whole rather than just the challenged provision. (en)
dbp:joindissent	Ginsburg (en)
dbp:joinmajority	Roberts, Kennedy, Breyer, Alito, Sotomayor, Kagan (en)
dbp:justia	https://supreme.justia.com/cases/federal/us/575/13-553/
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dbp:litigants	Alabama Department of Revenue v. CSX Transportation, Inc. (en)
dbp:majority	Scalia (en)
dbp:otherSource	Supreme Court (en)
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rdfs:comment	Alabama Department of Revenue v. CSX Transportation, Inc., 575 U.S. 21 (2015), was a United States Supreme Court case in which the Court held that "the Eleventh Circuit properly concluded that CSX's competitorsare an appropriate comparison class for the Railroad Revitalization and Regulation Reform Act of 1976's subsection (b)(4) claim." 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." (en)
rdfs:label	Alabama Department of Revenue v. CSX Transportation, Inc. (en)
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foaf:name	(en) Alabama Department of Revenue, et al., Petitioners v. CSX Transportation, Inc. (en)
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