Legal Opinion
CSX Transp., Inc. v. S.C. Dep't of Revenue
District Court, D. South Carolina
Decided January 7, 2019No. Civil Action No. 3:14-cv-03821-MBSPublishedCited by 1 opinion
1Opinion of the Court
Margaret B. Seymour, Senior United States District Judge
Plaintiff CSX Transportation, Inc. (hereinafter "CSXT") is an interstate common carrier by railroad. Tr. 14:3, ECF No. 80. CSXT operates in twenty-three states, including South Carolina. Id. at 37:2-14. Defendant South Carolina Department of Revenue is an agency of South Carolina. See S.C. Code Ann. § 12-4-10. It is charged by law to administer and enforce the revenue laws of the state. Id. Defendant W. Hartley Powell is the Agency Director of the South Carolina Department of Revenue (hereinafter together with Defendant South Carolina…
2Cases cited6 opinions
- Department of Revenue of Ore. v. ACF Industries, Inc.Supreme Court of the United States · 1994
- Gregg Dyeing Co. v. QuerySupreme Court of the United States · 1932
- Western Air Lines, Inc. v. Board of Equalization of SDSupreme Court of the United States · 1987
- Alabama Dept. of Revenue v. CSX Transp., Inc.Supreme Court of the United States · 2015
- Richmond, Fredericksburg & Potomac Railroad Company v. Department Of TaxationCourt of Appeals for the Fourth Circuit · 1985
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3Cited by1 opinion
- Union Pac. R.R. Co. v. Wis. Dep't of RevenueDistrict Court, W.D. Wisconsin · 2019