Legal Opinion
CSX Transportation, Inc. v. Alabama Department of Revenue
Court of Appeals for the Eleventh Circuit
Decided April 25, 2018No. 17-11705PublishedCited by 12 opinions
1Opinion of the Court
ED CARNES, Chief Judge:
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 , 886 F.3d 974 (11th Cir. 2018).
The Railroad Revitalization and Regulatory Reform Act prohibits states from imposing a tax "that discriminates against a rail carrier." 49 U.S.C. § 11501 (b)(4). The question before us is whether Alabama's tax scheme, which imposes either a sales or use tax on rail carriers…
2Cases cited56 opinions
- Spokeo, Inc. v. RobinsSupreme Court of the United States · 2016
- Lewis v. CaseySupreme Court of the United States · 1996
- Mathis v. United StatesSupreme Court of the United States · 2016
- Board of Trustees of Univ. of Ala. v. GarrettSupreme Court of the United States · 2001
- Whitman v. American Trucking Assns., Inc.Supreme Court of the United States · 2001
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3Cited by12 opinions
- Marie Patterson v. Georgia Pacific, LLCCourt of Appeals for the Eleventh Circuit · 2022
- Jimmy Meders v. Warden, Georgia Diagnostic PrisonCourt of Appeals for the Eleventh Circuit · 2019
- Jeffrey Koeppel v. District Board of Trustees of Valencia College, FloridaCourt of Appeals for the Eleventh Circuit · 2018
- Donald Larry Martin v. Social Security Administration, CommissionerCourt of Appeals for the Eleventh Circuit · 2018
- CSX Transportation, Inc. v. Alabama Department of RevenueCourt of Appeals for the Eleventh Circuit · 2018
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