CSX Transportation, Inc. v. Alabama Department of Revenue

MEMORANDUM OPINION

ABDUL K. KALLON, District Judge.

“Discrimination cases sometimes do raise knotty questions about whether and when dissimilar treatment is adequately justified.” CSX Transp., Inc. v. Ala. Dep’t of Revenue, — U.S. -, 131 S.Ct. 1101, 179 L.Ed.2d 37 (2011). Here, on remand from the Supreme Court of the United States, see id., this court is called upon to answer such a knotty question and must determine whether, under the Railroad Revitalization and Regulatory Reform Act (“4-R Act”), 49 U.S.C. § 11501, the State of Alabama’s “sales and use” tax constitutes “another tax that…